Source: OJ L, 2024/436, 2.2.2024

Article 11 Qualité des éléments probants

Summary What does Article 11 of the Performance of independent audits say?

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.

Springlex's summary of the article is a reading aid, not a substitute for the legal text.

Les conclusions et les avis d’audit sont fondés sur des éléments probants qui satisfont aux deux exigences suivantes:

ils sont pertinents et suffisants pour réduire les risques d’audit identifiés conformément à l’article 9 et pour permettre à l’organisme d’audit de fournir des conclusions et des avis d’audit conformément à l’article 8;
ils sont fiables, selon le jugement professionnel exercé par l’organisme d’audit et l’esprit critique dont il fait preuve.

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