Audit Evidence Has Two Primary Qualities for the Auditor; Relevance

question 112

Multiple Choice

Audit evidence has two primary qualities for the auditor; relevance and reliability. Given the choices below, which provides the auditor with the most reliable audit evidence?

• A) general ledger account balances
• B) confirmation of accounts receivable balance received from a customer
• C) internal memo explaining the issuance of a credit memo
• D) copy of month-end adjusting entries

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Definitions:

Michel Foucault

A philosopher and social theorist from France, renowned for his examination of power dynamics, discourse, and how knowledge is socially constructed.

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A book by the French philosopher Michel Foucault that examines the development of penal systems and the broader implications of discipline and control in society.

Humane

Demonstrating compassion, empathy, and concern for the welfare and well-being of others, including animals.

Michel Foucault

was a French philosopher, historian of ideas, social theorist, and literary critic known for his influential analysis of power, discourse, and social institutions.