The Auditor Must Gather Sufficient and Appropriate Evidence During the Course

question 11

Multiple Choice

The auditor must gather sufficient and appropriate evidence during the course of the audit. Sufficient evidence must

• A) be well documented and cross-referenced in the audit documents.
• B) be based on sources that are external to company.
• C) provide evidence that prove or disprove an audit objective/assertion.
• D) be persuasive enough to enable the auditor to issue an audit report.

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Definitions:

Celestial Body

An object in space such as a planet, star, moon, or asteroid that is located outside Earth's atmosphere.

Outer Space Treaty

An international agreement that forms the basis of international space law, outlining principles for space exploration and usage, including the prohibition of weapons of mass destruction in space.

Appropriation

The act of taking something for one's own use, typically without the owner's permission.

Price-Fixing Agreement

An agreement between competitors to fix the prices of products or services at a certain level.