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:

Job Performance

The effectiveness with which job duties are executed and the extent to which an employee accomplishes set tasks and goals.

Cognitive Dissonance

The discomfort felt when attitude and behaviour are inconsistent.

Inconsistent Attitudes

The exhibition of beliefs, feelings, or behaviors that contradict each other or fluctuate over a period of time.

Job Satisfaction

The extent of positive feelings or attitudes that individuals have towards their jobs.