Audit Evidence:-
Audit evidence refers to information or data that use or collect by auditors as part of their audit works so that they could conclude their opinion on whether or not financial statements are prepared in all material respect and in accordance with the applicable financial reporting frameworks
Sufficiency of Audit evidence
Sufficiency is a measure of quantity of audit evidence
Appropriateness of audit evidence
Appropriateness is the measure of quality of audit evidence.
The auditor should obtain sufficient appropriate audit evidence through the performance of compliance and substantive test procedure. It will enable him to draw reasonable conclusions there from on which he has to base his opinion on the financial information.