Of the Following, Which Is the Least Reliable Type of Audit

question 27

Multiple Choice

Of the following, which is the least reliable type of audit evidence?

• A)Documents mailed by outsiders to the auditor.
• B)Correspondence between the auditor and third party vendors.
• C)Asking the controller about an end of period adjustment.
• D)Computations made by the auditor.

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Definitions:

Supervision

The act of overseeing, directing, or managing activities, processes, or people to ensure correct practices and adherence to rules or standards.

Conditions

One of the four components of objectives, representing the situation or circumstances under which a behavior will be performed. Conditions are how individuals add context to a task.

Objective

A specific, measurable goal or target, often defining the desired outcome of an intervention or plan.

Behavior

The actions or reactions of an individual in response to external or internal stimuli.