Unveiling the truth: a look at audit evidence

Mohd Tahir, Henny Hazliza and Mohd Amin, Juyati and Samsuddin, Mas Ervina (2025) Unveiling the truth: a look at audit evidence. e-DINAMIK. p. 212. ISSN 2682-7832

Abstract

At the heart of every audit lies a crucial element: audit evidence. This is the information auditors use to form their opinion on a company's financial statements. The quality and reliability of this evidence are paramount, as they directly impact the credibility of the final audit report. Auditors collect this evidence from various sources to ensure the accuracy and completeness of financial data, access internal controls, and verify compliance with accounting standards.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Mohd Tahir, Henny Hazliza
henny030@johor.uitm
Mohd Amin, Juyati
UNSPECIFIED
Samsuddin, Mas Ervina
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors > Internal auditing
Divisions: Universiti Teknologi MARA, Johor > Segamat Campus
Journal or Publication Title: e-DINAMIK
ISSN: 2682-7832
Page Range: p. 212
Keywords: Auditing, Audit evidence, Financial statements, Internal controls, Auditing standards
Date: 2025
URI: https://ir.uitm.edu.my/id/eprint/141540
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141540

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