Case 17-9 Contradictory Evidence
Auditors have a responsibility to remain alert to audit evidence
that contradicts other audit evidence obtained. The application of
professional skepticism is essential to the critical assessment and
questioning of contradictory audit evidence.
When the auditor obtains information during the course of the
audit that contradicts information obtained from another source,
the auditor has a responsibility to resolve the matter and consider
its impact on the sufficiency and appropriateness of audit evidence
obtained and the effect,...