Which of the Following Statements Relating to Audit Evidence Is

question 34

Multiple Choice

Which of the following statements relating to audit evidence is the most accurate statement?

• A) Audit evidence gathered by an auditor from outside an enterprise is reliable.
• B) Accounting data developed under satisfactory conditions of internal control are more relevant than data developed under unsatisfactory internal control conditions.
• C) Oral representations made by management are not valid evidence.
• D) The auditor must obtain sufficient appropriate audit evidence.

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Definitions:

Antiseptic

Substances used on living tissues and cells to decrease the possibility of infection, sepsis, or putrefaction by eliminating or inhibiting the growth of pathogens.

Surgical Asepsis

A set of procedures aimed at maintaining an area or object free of all microorganisms to prevent infection during surgeries.

Retractors

Surgical instruments used to separate the edges of a surgical incision or wound, or to hold back underlying organs and tissues so that body parts under the incision may be accessed.

Clamping

The action of securing objects tightly together using a clamp to hold, support, or compress them during various operations or processes.