Generally accepted auditing standards (the performance
principle) require auditors to gather sufficient appropriate evidence on which to base
a. Briefly define the characteristics “sufficient” and “appropriate” as they relate to audit
b. What are relevance and reliability (as they relate to audit evidence)? How do these concepts
relate to the auditors’ requirement to gather sufficient appropriate evidence?
c. How does the source of evidence affect its reliability?
d. How does the effectiveness of the entity’s internal control affect the sufficiency and
appropriateness of evidence gathered by auditors?