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In this act Article 11 of 18

Article 11 — Quality of audit evidence

Digital & dataLevel 2Delegated RegulationDSAIn forceOfficial source

The audit conclusions and audit opinions shall be based on audit evidence which fulfils both of the following requirements:

11(a)
(a)it is relevant and sufficient to reduce audit risks identified in accordance with Article 9, and to enable the auditing organisation to provide audit conclusions and opinions in accordance with Article 8;
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11(b)
(b)it is reliable, according to the auditing organisation’s professional judgment and scepticism.
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