1. Based on the nature evidence, it is likely that the auditor will at least be convinced that the opinion to be issued speaks more of the fair presentation of

1. Based on the nature evidence, it is likely that the auditor will at least be convinced that the opinion to be issued speaks more of the fair presentation of the financial statements. 2. Audit plan are of the set of procedures that provides sufficient appropriate evidence on which to base the audit opinion. 3. The overall objectives remain the same form one audit engagement to another but the audit evidence gathered varies on circumstances. 4. Based on the nature evidence, it is likely that the auditor will be fully convinced that the opinion to be issued is correct. 5. Sufficient and appropriate evidential matter is often obtained from the company’s underlying accounting records.

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