Document ID: chunk:federal_register_of_legislation:F2017C00509:body:0:p14
Version: federal_register_of_legislation:F2017C00509
Segment Type: other
Provision Reference: 
Character Range: 33932–36854

to establish the continuing relevance of the evidence gained from the previous audit.

3.13  Gathering evidence
 (1) In carrying out the assurance engagement, the audit team leader must gather sufficient evidence to support the conclusion of the assurance engagement.
 (2) The evidence must be reliable and relevant to the objective of the assurance engagement.
 (3) In gathering the evidence, the audit team leader must use his or her professional judgment and professional scepticism in evaluating whether
the evidence is sufficient to support the conclusion of the assurance engagement.
Note: For conclusions, see sections 3.17 to 3.19.

3.14  Types of evidence
 (1) The types of evidence that may be gathered include:
 (a) physical evidence involving the observation of a process or procedure being performed or the inspection of tangible items; and
 (b) documentary evidence; and
 (c) evidence gathered from oral responses to enquiries undertaken by the audit team in carrying out the assurance engagement; and
 (d) written representations from the audited body; and
 (e) evidence gained from previous Part 6 audits in relation to the audited body's systems and processes for ensuring the reliability and accuracy of the matter being audited.
 (2) The audit team leader must seek the following written representations from the audited body:
 (a) that the audited body acknowledges its responsibility for evidence provided by it as part of the assurance engagement;
 (b) that the audited body acknowledges its responsibility for the design and implementation of the audited body's systems and processes to ensure the reliability and accuracy of the matter being audited and the other systems and processes that the audited body has that are relevant to the matter being audited.
 (3) If:
 (a) the audit team leader reasonably believes that a particular matter being audited is reliable, accurate and complete; but
 (b) in the particular circumstances, sufficient evidence cannot reasonably be expected to exist to support a finding that the matter is reliable, accurate and complete;
the audit team leader may seek a written representation from the audited body stating that the matter is reliable, accurate and complete.
 (4) If evidence gathered during the carrying out of the assurance engagement contradicts a written representation given by the management of the audited body, the audit team leader must investigate the contradiction and reconsider the reliability of all written representations made by the management of the audited body to the audit team leader during the assurance engagement.
 (5) Subject to subsection (6), if the audited body refuses to provide a written representation as sought by the audit team leader under subsection (2) or (3), the audit team leader:
 (a) must, in accordance with subparagraph 3.22(2)(b)(ix), report on the refusal under Part A of the assurance engagement report; and