§ PRACTICE · 5 MIN READ
Audit evidence best practice for VAT verification
What auditors want to see.
Published 2026-04-16 · Countersure
Evidence properties
Auditors want artefacts that are: dated, sourced, identifiable (verification ID), reproducible (you can re-issue without losing the original), and tamper-evident.
Screenshots fail on most of these. Stamped PDFs from a verification platform pass all of them.