Answer:
Material that both validates and corroborates management's claims about the financial statements or internal control over financial reporting, as well as information that refutes such claims, make up audit evidence.
Explanation:
Evidence that supports or confirms preceding evidence is referred to as corroborating evidence. Courts utilise it to back up witness evidence. California law, for instance, defines what counts as supporting evidence in the case of a conviction. A conviction cannot be obtained solely on the basis of an accomplice's testimony under California Penal Code Section 1111 "unless such testimony is corroborated by such other evidence which shall tend to connect the defendant with the commission of the offence; and such corroboration is not sufficient if it merely shows the commission of the offence or the circumstances thereof."
Cases like this one from California demonstrate how corroboration evidence may just be circumstantial evidence and may not be sufficient to satisfy all standards.
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