How do I manage the challenges of obtaining sufficient appropriate evidence for an EER assurance engagement?
Practitioners can encounter several challenges in designing and performing evidence-gathering procedures, and in deciding how much evidence is enough to support an EER assurance engagement conclusion.
Chapter 8, “Obtaining Evidence,” provides guidance for obtaining evidence to support your assurance conclusion. It includes considerations for practitioners on:
- discerning what evidence may be needed and available;
- designing and performing procedures; and
- evaluating the sufficiency and appropriateness of evidence.
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