_______ refers to the information collected by an

Solution

Audit evidence is the information and documentation gathered by an auditor during the audit process to support their conclusions and opinions regarding the accuracy and compliance of a company's financial statements. It includes various forms of evidence, such as financial records, invoices, bank statements, contracts, and other relevant documents. The auditor carefully examines and evaluates this evidence to form a reasonable basis for their audit findings and opinions. Audit evidence plays a crucial role in providing assurance and credibility to the financial statements and ensuring the overall integrity of the auditing process.