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evidential

   Also found in: Wikipedia 0.09 sec.
ev·i·den·tial  (v-dnshl)
adj. Law
Of, providing, or constituting evidence: evidential material.
evi·dential·ly adv.
evidential
Adjective
of, serving as, or based on evidence
evidentially adv
ThesaurusLegend:  Synonyms Related Words Antonyms
Adj.1.evidential - serving as or based on evidence; "evidential signs of a forced entry"; "its evidentiary value"
evidentiary
significant, important - important in effect or meaning; "a significant change in tax laws"; "a significant change in the Constitution"; "a significant contribution"; "significant details"; "statistically significant"


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AU Section 9326 of the AICPA Professional Standards, Evidential Matter: Auditing Interpretations of Section 326, focuses on obtaining "sufficient competent evidential matter" to provide a reasonable basis for forming an opinion as it relates to the tax provision.
The GAAP in tax education: integrating tax and financial accounting ... by Outslay, Edmund / The Tax Adviser
The phrase "sufficient, competent evidential matter" is now referred to as "sufficient, appropriate audit evidence.
Assessing risk: AICPA's new risk assessment standards present a sea ... by Davis, A. Christine / California CPA
On the other hand, if you're inclined to faith, then evidential requirements are relaxed.
Naturalism vs. supernaturalism: how to survive the culture wars by Clark, Thomas W. / The Humanist
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