What method is frequently used to support audit findings?

The method that is frequently used to support audit findings is the use of objective evidence collected during the audit. Objective evidence refers to data, documents, records, and other tangible proof gathered during the auditing process. This evidence is critical as it provides a reliable basis for conclusions and findings. Auditors rely on this objective information to substantiate their assessments, ensuring that the audit results are credible and defensible.

Using objective evidence helps maintain the integrity of the audit process by minimizing bias and personal interpretation. It enables the auditor to present factual information regarding compliance or non-compliance with established standards and processes. This reliance on measurable and verifiable data is essential in quality auditing, as it upholds the principles of accuracy and accountability, and ensures that stakeholders can trust the audit results.

In contrast, subjective opinions, previous experiences, or theoretical knowledge, while they can contribute to the auditor's overall understanding, do not provide the same level of reliability or validation as objective evidence. Hence, the emphasis on objective evidence is a cornerstone of effective auditing practice.