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:

Mental Set

A predisposition to approach a problem in a particular way, often based on past experiences and success.

Polydactyly

A congenital condition characterized by having more than the usual number of fingers or toes.

Neonatal Examination

A comprehensive assessment of a newborn baby's health, including physical examination, hearing and vision tests, and screening for congenital conditions.

Newborn Infant

A term referring to an infant from birth to one month of age, during which vital developmental assessments and screenings are performed.