If evidence is sufficient, it means that enough information has been gathered to enable another person to come to the same conclusions as the auditor. If evidence is sufficient, it means that enough information has been gathered to enable another person to come to the same conclusions as the auditor. Information that is based on references that are considered reliable is competent evidence, but that does not constitute sufficiency. If evidence is sufficient, it means that enough information has been gathered to enable another person to come to the same conclusions as the auditor. Documentation and cross-referencing, while important, do not constitute sufficiency. If evidence is sufficient, it means that enough information has been gathered to enable another person to come to the same conclusions as the auditor. Information that bears a direct relationship to the finding and includes all of the elements of a finding is relevant evidence, but that does not constitute sufficiency.
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