Audit Evidence Matrix

An Audit Evidence Matrix is a structured tool used by auditors to organize and track the information supporting their audit findings. It lists the specific evidence collected for each financial account or assertion, such as invoices or bank statements, along with details like how and when the evidence was obtained. This matrix helps ensure that all relevant information is considered, supports the auditor’s conclusions, and provides a clear record of the audit process. Essentially, it acts as a detailed roadmap showing how the auditor verified the company’s financial statements' accuracy and integrity.