What is collaborative evidence ? And how does iit differ from persausive evidence ??

2 answers

Ravi Staff February 18, 2017

it is not collaborative 🙂 it is corroborative. When existing initial evidence is confirmed by additional evidence it is called corroborative evidence. Suppose auditor saw no change in old spare parts so it is indication of obsolete inventory.
1. he did inquiry with store head
2. attended physical verification of such items
3. took experts valuer report
now above 1 / 2 / 3 are corroborative evidence, supporting initial evidence.
Persuasive evidence (kaccha pakka) means suggestive evidence, which is not as good as conclusive evidence (pakka).  In audit it is not always possible to get conclusive evidence. SAs says try to collect more and more persuasive evidence. 
So Persuasive is good
More Persuasive is better
Conclusive is best.
So linking our example
1. he did inquiry with store head—– Persuasive is good
2. attended physical verification of such items—–More Persuasive is better
3. took experts valuer report—–Conclusive is best.

Audit Staff February 18, 2017

Sry sir jldi m typing mistake ho gyi thanku


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