Which of the Following Statements Regarding the Relevance of Evidence

question 40

Multiple Choice

Which of the following statements regarding the relevance of evidence is correct?

• A) To be relevant, evidence must pertain to the audit objective of the evidence.
• B) To be relevant, evidence must be persuasive.
• C) To be relevant, evidence must relate to multiple audit objectives.
• D) To be relevant, evidence must be derived from a system including effective internal controls.

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Definitions:

Technological Advance

The process of developing new and better ways of doing things, particularly in areas like science, engineering, and manufacturing.

Invention

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Innovation

Converting a thought or discovery into a valuable offering or solution that attracts customer investment.

Patents

Legal documents granted by governments that give inventors exclusive rights to their inventions for a certain period, protecting their intellectual property and preventing unauthorized use.