The present research analyzes the origin of the persuasive evidence in the financial audit, for which it explores the theoretical construction exposed in the normative framework of the auditor practice issued by the International Federation of Accountants and translated by the Mexican Institute of Accountants for 2013. The study followed a qualitative approach. As a population, the 36 International Auditing Standards adopted in Venezuela were considered in agreement with the Federation of Colleges of Public Accountants of this country. As a general conclusion, the evidence is more persuasive for the auditor if his data have been obtained from different sources and corroborated in various ways, which results in an increase in the credibility of the audited financial information.Clasificación JEL: M41; M42