Source: OJ L, 2024/436, 2.2.2024 · Consolidated text

Article 11 Quality of audit evidence

The audit conclusions and audit opinions shall be based on audit evidence which fulfils both of the following requirements:

it is relevant and sufficient to reduce audit risks identified in accordance with Article 9, and to enable the auditing organisation to provide audit conclusions and opinions in accordance with Article 8;
it is reliable, according to the auditing organisation’s professional judgment and scepticism.

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