SAS No. 53 Audit Evidence     


Issued by Auditing Standards Committee in Taiwan on 24 April, 2012


This Statement deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion.

When designing and performing audit procedures, the auditor shall consider the relevance and reliability of the information to be used as audit evidence.

If information to be used as audit evidence has been prepared using the work of a management’s expert, the auditor shall (a) evaluate the competence, capabilities and objectivity of that expert; (b) obtain an understanding of the work of that expert; and (c) evaluate the appropriateness of that expert’s work as audit evidence for the relevant assertion when necessary.

If audit evidence obtained from one source is inconsistent with that obtained from another, or the auditor has doubts over the reliability of information to be used as audit evidence, the auditor shall determine what modifications or additions to audit procedures are necessary to resolve the matter, and shall consider the effect of the matter.

Effective date

This Statement is effective from 1 July, 2012.

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