Types of Audit Evidence Auditors must gather a combination of many types of audit evidence to best reduce their audit risk. There are seven major types of audit evidence: 1) accounting information system, 2) documentary evidence, 3) third-party representation, 4) physical evidence, 5) computations, 6) data interrelationships, and 7) client representations. Audit evidence is any information that corroborates or refutes the auditors' premise that the financial statements present fairly the client's financial position and operating results. Match each definition or example with its correct type of audit evidence. .

1. Types of Audit Evidence Auditors must gather a combination of many types of audit evidence to
best reduce their audit risk. There are seven major types of audit evidence: 1) accounting
information system, 2) documentary evidence, 3) third-party representation, 4) physical
evidence, 5) computations, 6) data interrelationships, and 7) client representations. Audit
evidence is any information that corroborates or refutes the auditors' premise that the financial
statements present fairly the client's financial position and operating results. Match each
definition or example with its correct type of audit evidence.