Which of the Following Is the Least Persuasive Documentation in Support

question 94

Multiple Choice

Which of the following is the least persuasive documentation in support of an auditor's opinion?

• A) Schedules of details of physical inventory counts conducted by the client.
• B) Notation of auditor's inferences drawn from ratios and trends.
• C) Notation of appraisers' conclusions documented in the auditor's working papers.
• D) Lists of negative confirmation requests for which no response was received by the auditor.

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Definitions:

Symptom

A physical or mental feature that is regarded as indicating a condition of disease, particularly such a feature that is apparent to the patient.

Subjective

Based on or influenced by personal feelings, tastes, or opinions, rather than external facts.

Examiner

A person or tool that assesses someone or something in terms of quality, skill, or knowledge.

Lumen

The interior space of a tubular structure, such as an artery or intestine.