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ASA 500 Audit Evidence

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Main Features 
This Auditing Standard:

  1. Provides explanatory guidance on what constitutes audit evidence;
    2.  
  2. Requires the auditor to obtain sufficient appropriate evidence;
    3.  
  3. Requires the auditor to use assertions in obtaining audit evidence; and
    4.  
  4. Provides explanatory guidance on audit procedures for obtaining audit evidence.
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
This excerpt is taken from ASA 500, which is available for download on the AUASB website (PDF).