Sufficient Appropriate Evidence
An interactive simulation for mastering audit evidence concepts.
The Two Pillars of Audit Evidence
All audit evidence must satisfy two fundamental criteria. Click each pillar to understand its meaning.
Sufficiency
This refers to the quantity of evidence obtained.
Key Question: "Have I gathered enough evidence?"
This is influenced by:
- Risk of Material Misstatement: Higher risk requires more evidence.
- Quality of Evidence: Higher quality evidence may require a smaller quantity.
Appropriateness
This refers to the quality of evidence obtained.
Key Question: "Is this the right kind of evidence?"
This is determined by its:
- Reliability: Is the source trustworthy? (e.g., external vs. internal)
- Relevance: Does it actually relate to the assertion being tested?
The Reliability Scale
Not all evidence is created equal. Drag and drop the evidence types from the pool into the correct order of reliability, from most to least reliable.
Evidence Pool
Rank Order (Most to Least Reliable)
Auditor Bias Awareness
Professional skepticism can be clouded by unconscious biases. Click on a bias to understand how it can impact your judgment.
Select a bias to learn more
Decision Simulator
Apply your knowledge. Read the scenario and choose the best course of action.
