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statement number	Statement on auditing standards, 080
Title	Amendment to statement on auditing standards no. 31, "evidential matter"
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Evidence, Documentary
Coverage-Spatial	United States
Date-Issued	1996
abstract	Most of the independent auditors work in forming his or her opinion on financial statements consists of obtaining and evaluating evidential matter1 concerning the assertions in such financial statements. The measure of the validity of such evidence for audit purposes lies in the judgment of the auditor; in this respect, audit evidence differs from legal evidence, which is circumscribed by rigid rules. Evidential matter varies substantially in its influence on the auditor as he or she develops his an opinion with respect to financial statements under audit. The pertinence of the evidence, its objectivity, its timeliness, and the existence of other evidential matter corroborating the conclusions to which it leads all bear on its competence.
Series	Statement on auditing standards; 80
Series2	Auditing Standards, full-text
Source	Originally published by: American Institute of Certified Public Accountants
Rights	Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Format	PDF page image with corrected OCR scanned at 300 dpi (482 KB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038107
Date-Digitally Created	2009
Digital Publisher	University of Mississippi Library. Accounting Collection

statement number	Page 1
Description-Abstract	December 1996 Amendment to Statement on Auditing Standards No. 31, Evidential Matter ( Amends Statement on Auditing Standards No. 31, A1CPA, Professional Standards, vol. 1, AU sec. 326.) Statement on Auditing Standards Issued by the Auditing Standards Board 80

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Statement on auditing standards, 080

Statement on auditing standards, 080