Which of the Following Procedures Would Provide the Most Reliable

question 426

Multiple Choice

Which of the following procedures would provide the most reliable audit evidence?

• A) Inquiries of the client's internal audit staff held in private.
• B) Inspection of prenumbered client purchase orders filed in the vouchers payable department.
• C) Analytical procedures performed by the auditor on the entity's trial balance.
• D) Inspection of bank statements obtained directly from the client's financial institution.

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Definitions:

Weak Justification

An insufficient or unconvincing reason or rationale to support an action, belief, or argument.

Dissonance Level

Refers to the degree of discomfort or conflict someone feels when holding two or more contradictory beliefs, ideas, or values at the same time.

Cognitive Dissonance

A psychological discomfort experienced when holding two or more conflicting beliefs, values, or attitudes simultaneously.

Uncomfortable Tension

A psychological state of discomfort arising from contradictory beliefs, thoughts, or feelings.