What type of evidence is classified as primary evidence?

Primary evidence is classified as direct proof, which serves as the most persuasive type of evidence available. It encompasses firsthand information or direct observations that directly support a conclusion without the need for inference or presumption. Examples of primary evidence include original documents, eyewitness accounts, and other direct forms of substantiation that have not been altered or interpreted by others.

Other types of evidence, such as indirect support for conclusions, documentation created by third parties, or evidence that requires corroboration, do not fulfill the criteria of primary evidence. These alternative forms involve secondary or circumstantial proof, where the information often needs additional validation or support, which diminishes the immediacy and strength that primary evidence inherently possesses. The distinction is key in financial auditing and legal contexts, where the reliability and clarity of evidence can significantly impact the outcome of an investigation or decision.