Audit evidence is considered sufficient when:

آڈٹ شواہد کو کافی سمجھا جاتا ہے جب

there is enough of it to afford a reasonable basis for an opinion on financial statements

it has been obtained by random selection

it is competent

it has the qualities of being relevant objective and free from known bias

Explanation

To have sufficient audit evidence means to have enough of it to support an opinion on the financial statements.

For example, if an auditor has sufficient audit evidence to express an unmodified opinion then this would mean that they are reasonably sure that the financial statements are free of any material misstatements.