Audit Evidence Has Two Primary Qualities for the Auditor; Relevance

question 78

Multiple Choice

Audit evidence has two primary qualities for the auditor; relevance and reliability.Given the choices below, which provides the auditor with the most reliable audit evidence?

• A)General ledger account balances
• B)Confirmation of accounts receivable balance received from a customer
• C)Internal memo explaining the issuance of a credit memo
• D)Copy of month-end adjusting entries

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Definitions:

Nursing Assistive Personnel (NAP)

Healthcare workers who provide basic patient care under the supervision of nursing staff.

Systolic Reading

The pressure in the arteries when the heart beats and fills them with blood.

Pulmonary Capillaries

Tiny blood vessels located in the lungs where gas exchange of oxygen and carbon dioxide occurs.

Perfusion

The process of delivering blood to a capillary bed in the biological tissue.