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:

Thermocouple

A device consisting of two different conductors that produces a voltage, proportional to a temperature difference, used for temperature measurements.

Premixed Solutions

Solutions that are prepared in advance by mixing two or more components in specified ratios before use.

Ethylene Glycol

A toxic, colorless liquid used primarily as an antifreeze and coolant in automotive engines.

OE Coolants

Original Equipment (OE) coolants are engine coolants specifically formulated to meet the manufacturer's specifications for optimal engine performance and longevity.