The Auditor Must Gather Sufficient and Appropriate Evidence During the Course

question 11

Multiple Choice

The auditor must gather sufficient and appropriate evidence during the course of the audit. Sufficient evidence must

• A) be well documented and cross-referenced in the audit documents.
• B) be based on sources that are external to company.
• C) provide evidence that prove or disprove an audit objective/assertion.
• D) be persuasive enough to enable the auditor to issue an audit report.

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Definitions:

Disagreements

Occurrences when parties hold or express different views or opinions, leading to conflict or debate.

Opposition

Opposition refers to resistance or dissent encountered in response to proposed ideas, actions, or changes, often leading to conflict or debate.

Threats

Threats are external or internal factors that could cause trouble, harm, or hinder progress towards achieving personal or organizational goals.

Dependent

In a broad context, refers to someone who relies on another for support, often financially or for decision making.