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جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 36 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونيةNote: Auditors routinely perform audits Whether of quantifiable information, including companies’ financial statements and individuals’ federal income tax returns Or of more subjective information, such as the effectiveness of computer systems and the efficiency of manufacturing operations. And they need to gather proper evidence in regard to the information audited, to reach an objective opinion, that is supported by the proper evidence. so, there are many types of audits available (Quality audits- External auditOperational audit- Forensic audits etc.) each of them needs different types of evidences to verify different set of assertions according to the corresponding criteria.