Explain how to ensure the correctness of audit evidence.

What will be an ideal response?

After the collection phase, the evidence that is obtained during the audit must be authenticated. Since much of audit is a matter of expert opinion, auditors must make every effort to ensure their perspective is correct. This can only be accomplished by testing their inferences. The goal of the audit process is to gather sufficient reliable, pertinent, and practical evidence to demonstrate that a specified function is being carried out as intended. At the point where the audit is deemed complete, all objective data and conclusions must be authenticated by means of a suitable analysis.