Limitation of Audit Evidence

The quantity and quality of evidence is constrained through the following factors as:

1. Absolute proof is not possible;
2. Some assertions are not material;
3. Cost and time must be considered as accounts must be created within certain time scales and the auditor may have to do along with less than perfection, and ultimate evidence may be too expensive to get.
4. Sensitivity: several items are of greater importance rather than others or else are able of greater variations.

For summaries: the auditor's degree of assurance is greater while evidence obtained from different sources is consistent along with each other.  Conversely when evidence from a source is inconsistent along with that achieve from another then further process may have to be performed for resolve the inconsistency.