AuditNachweise

AuditNachweise, or audit evidence, are the information and documentation that an auditor gathers to form an opinion on the financial statements. They support the auditor’s findings, conclusions, and ultimately the audit opinion. The nature and extent of AuditNachweise depend on assessed risks, the evidence required to address those risks, and the effectiveness of internal controls.

Auditors seek sufficient appropriate AuditNachweise. Sufficiency refers to the quantity of evidence, while appropriateness relates to its relevance and reliability. The amount and type of evidence are influenced by the complexity of transactions, the area being tested, and the auditor’s assessment of risk.

Sources and types of AuditNachweise include external confirmations (such as bank statements and supplier confirmations), internal documents (invoices, contracts, ledgers), observations, recalculations, reperformance, analytical procedures, and inquiries of management and others. Evidence from independent external sources is typically more reliable than internal documents, and original documents are generally preferred over copies. A combination of procedures is often used to obtain a coherent evidentiary basis.

Documentation and evaluation are central to the process. The auditor records the evidence obtained and the conclusions drawn, assesses consistency among different sources, and investigates any discrepancies. The sufficiency and appropriateness of AuditNachweise are continually evaluated as procedures progress and information evolves, forming the basis for the issued audit opinion. AuditNachweise are aligned with applicable auditing standards and guidance in the relevant jurisdiction.