The evidence that is gathered by an auditor plays a crucial role in the results of the audit and the recommendations that are provided to management. There are TWO (2) attributes with regard to evidence that an auditor will need to meet before concluding the audit. What are these attributes and why are they important?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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The evidence that is gathered by an auditor plays a crucial role in the results of the audit and the
recommendations that are provided to management. There are TWO (2) attributes with regard to evidence
that an auditor will need to meet before concluding the audit. What are these attributes and why are they
important? 

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