Sufficient Appropriate Evidence

Free CPA AUD (Auditing & Attestation) lesson in Performing Further Procedures and Obtaining Evidence. 11 min read, ~1,721 words.

Sufficiency = quantity of evidence, driven by risk of material misstatement and the quality of the evidence already obtained. Appropriateness = quality of evidence = relevance (addresses the assertion) + reliability (source is trustworthy). More reliable evidence means less is needed; weaker evidence means more is needed. Reliability hierarchy: auditor-generated...

What this lesson covers

• Content
• Example 1
• Common Mistakes
• Key Takeaways
• Exam Shortcuts

Learning objectives

• III.B1

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