How can we collect evidence to form a conclusion? Evidence guide our thinking or our thinking guides collection of evidence. How much is sufficient evidence and what are relevant evidence both in the context of legal inquiry and auditing. As I am more in practice of auditing and also auditing exercises not exactly like advocating in favor of client, it is more unbiased perspective to look for evidence. Being skeptical about client professionally can be said to be little negatively biased yet we are not actively seeking for frauds, we are more of neutral evidence collector. Then it is perfectly suitable place to be to seek neutral evidence. Auditors are both fact finders and judge for collected evidence given the benchmark of financial reporting framework (with high degree of subjectivity). Going back to our first quest, whether evidence leads to thinking or thinking process leads to evidence collection. Let us take an example of bank branch with 23000 deposit holders, ...