Concept of Audit Evidence
The auditing is an evidence gathering exercise. It is an exercise continued out to confirm the assertions made through the management in carrying out the management duties and in producing accounts meant to provide a fair and true view. So the authoritative document is the ISA 500 Audit Evidence.
The auditor proceeds through:
Having formulated the judgment on each item included or excluded from the accounts, the auditor then formulates a judgment on the truth and fairness of the accounts taken as a whole. To do this he will find that he needs other evidence in addition to the judgment he made on the individual items.