Sufficiency is the measure of quantity of audit evidence i.e. the amount of evidence obtained must be enough that it can be used and considered by the auditor. The quantity of audit evidence required depends on the assessment of risk conducted by the auditor.
What this handout is about This handout will provide a broad overview of gathering and using evidence. It will help you decide what counts as evidence, put evidence to work in your writing, and determine whether you have enough evidence. … Continued