What does AS 1105: Audit Evidence state an auditor should first do when using evidence produced by the client? Note: In practice, evidence produced by the client is sometimes called "Information Produced by the Entity" or "IPE." As a practical follow-up question, audit team seniors will usually tell their interns and staff associates to check the math on any evidence (e.g., Excel spreadsheets, sub-ledgers, budgets, schedules, etc.) before starting detailed testwork. What specific (i.e., 1) assertion are the team members trying to verify (i.e., test) by checking the math