Practice mode Audit Evidence

Which factor is most important in deciding whether audit evidence is appropriate?

Correct answer A. The reliability of audit evidence and its relevance in meeting the audit objective

Explanation

Under ISA 500, appropriateness is the measure of the quality of audit evidence: its relevance to the audit objective and its reliability in supporting the auditor's conclusions.

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Which factor is most important in deciding whether audit evidence is appropriate?

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Which factor is most important in deciding whether audit evidence is appropriate?

More Audit Evidence questions

Physical inspection of a tangible fixed asset provides strong audit evidence mainly about which assertion?

Which audit procedure involves obtaining a written reply directly from a third party, such as a customer confirming the balance it owes?

Checking the arithmetical accuracy of documents or records, such as re-adding an invoice, is known as which audit procedure?

When an auditor independently carries out a control that was originally performed by the client’s staff, what is the procedure called?

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