Observation Window Evidence Gaps and How Auditors Handle Them
Auditors use sampling and re-performance to navigate evidence gaps in Type 2 reports.
Jonah Zola
Senior Writer
Jonah Zola is a senior writer at Compliance Primer covering audit evidence and fieldwork. Based in Barcelona, Jonah has written for Compliance Primer since 2019.
1 story · Barcelona
Auditors use sampling and re-performance to navigate evidence gaps in Type 2 reports.