Final answer:
Appropriate evidence must be relevant, objective, and sufficient to support a claim or opinion, especially in contexts like financial audits where it underpins the accuracy of financial statements.
Step-by-step explanation:
Evidence is generally considered appropriate when it meets several criteria that ensure its validity and reliability in supporting a claim or an opinion. Firstly, appropriate evidence should have the qualities of being relevant, objective, and free from known bias, ensuring that it directly pertains to the matter at hand, presents a truthful and accurate representation, and is not influenced by personal feelings or prejudices.
Secondly, in the context of an audit, there should be enough evidence to afford a reasonable basis for an opinion on financial statements, indicating that the volume of evidence must be sufficient to substantiate the conclusions drawn. Lastly, the source of the evidence is essential; while written statements by managers can be useful, they need to be corroborated with other forms of objective evidence to ensure a comprehensive and unbiased conclusion.