The Weight of the Evidence · Chapter 14

Part Four · Doing the Work

What Counts as Proof

Sufficiency and appropriateness, the three dimensions of audit risk, why more evidence never rescues bad evidence, and the discipline of looking for the material that contradicts you.

Classic traps from this chapter

  1. Sufficiency is quantity; appropriateness is quality. Options that reverse the two are the commonest error in this area.
  2. More evidence does not fix poor evidence. The standard says so in terms.
  3. Appropriateness has three components, not one: relevance, validity and reliability.
  4. Reliability depends on source, nature and circumstances, not on volume or on how neatly the document is presented.

Chapter 14 in full

The traps above are how this chapter ends. The chapter itself works the material through first — the reasoning, the sources with their article and paragraph numbers, check-yourself questions with the reasons under them, and flashcards for retrieval practice.

The Weight of the Evidence is the PassEPSO study book for the field-related test of EPSO/AD/428/26: 536 pages in 27 chapters, PDF and EPUB.

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