Evidence Mind Map

Evidence
Concept
Sufficient
Reliability
Appropriate
Search
Information
Uses
Why?
Quantity
Evidence
Factor(s)
Evidence
Rise
Materiality
Conclusion
on this conclusion
opinion is formed
Complexity
Tested
Items
Assessment
Teacher
Experience
Knowledge
Subject Expertise
Quality
Evidence
Nature
Internal
Controls
Least
Created
Held
Within
More
Held
Within
Externally
Created
Most
Teacher
Held
Externally
Generated
Depend
Source
Evidence
Documentary
Quality
Evidence
Relevant
Reliable
Relevant
When?
Assertion
Logical
Evidence
Reliable
When?
Coded
Controlled
Original
Documentary
External
Direct
Tools
Phases
Risk
TOC
Detecting
Assessment
Misstatements
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