DAY 4 OF 100 AUDIT LESSONS · Fieldwork
Evidence Is Stronger Than Assumption
What you were told may guide your enquiry, but evidence is what supports your conclusion.
Why this matters
Listen to explanations, then verify them.
Take it into your next audit
Do not treat this lesson as theory. Connect it to the process objective, the risk, the control and the evidence available. Ask what the lesson changes about the way you plan, test, discuss or report your work.
Auditribe takeaway: Listen to explanations, then verify them.
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