Which of the Following Would Not Be Considered Audit Evidence

question 59

Multiple Choice

Which of the following would not be considered audit evidence?

• A) Invoices received by the company and retained on the company's IT system in electronic form.
• B) The electronic work paper program package used by the auditor to produce the electronic work papers.
• C) Hard copy minutes of the Board of Directors and Audit Committee meetings.
• D) Electronic images of the front and back of checks that the company has written.

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Definitions:

Probability

A measure quantifying the likelihood that an event will occur, expressed on a scale from 0 (impossible) to 1 (certain).

Observing

The action of closely monitoring or paying attention to phenomena, behaviors, or events.

Resample

The process of selecting a new sample from an original dataset, possibly with replacement, to conduct statistical analysis or bootstrap estimates.

Distinct Resamples

Unique subsets or reselections of data from a set, used in bootstrap or other resampling methods to estimate variability.