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Sure! Here are two reasons why audit evidence is generally considered to be persuasive rather than conclusive:
1. **Sampling Nature**: Auditors often use sampling techniques to gather audit evidence due to the impracticality of examining every transaction or event. This means that not all transactions or events are scrutinized, and there remains a possibility that some misstatements might go undetected. As a result, the evidence collected provides reasonable assurance but not absolute certainty.
2. **Judgment and Estimates**: Auditors rely on professional judgment and estimates when evaluating certain aspects of the financial statements. These judgments and estimates can be subjective and are based on the best available information at the time. Since they are not absolute, the evidence gathered is persuasive and supports a reasonable conclusion rather than providing an incontrovertible truth.
