Artikel 11 Qualität der Prüfbelege

This brief but foundational article sets the quality standard that audit evidence must meet before the auditing organisation can issue audit conclusions and opinions.

It acts as a gatekeeper, directly linking back to the audit risk framework established in Article 9 and the conclusions and opinions framework in Article 8, ensuring that those outputs are only as valid as the evidence underpinning them.

In essence, it establishes two non-negotiable criteria that all audit evidence must satisfy.

Important points:

• Audit evidence must be relevant and sufficient to reduce identified audit risks and support the conclusions and opinions required under this regulation.
• Audit evidence must be reliable, as assessed through the auditing organisation's professional judgment and scepticism.
• Both requirements must be fulfilled simultaneously — meeting only one is not enough to support a valid audit conclusion or opinion.