Which principle ensures that audit findings are based on evidential matter?

The principle that ensures audit findings are based on evidential matter is the evidence-based auditing approach. This principle emphasizes the necessity of relying on documented and reliable evidence to support audit conclusions, thereby enhancing the credibility and integrity of the audit process. Evidence-based auditing involves collecting, analyzing, and evaluating relevant data and documentation to substantiate findings and recommendations, ensuring that the audit's conclusions are grounded in objective information.

By adhering to this principle, auditors can provide a more accurate assessment of the subject being audited, which is critical in government auditing where accountability and transparency are paramount. This approach not only supports the findings presented in the audit report but also helps in reinforcing trust among stakeholders, thereby fostering a culture of continuous improvement and accountability within the organization.