When an auditor gathers documentary evidence or physical evidence to support an entry in the clients records,

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When an auditor gathers documentary evidence or physical evidence to support an entry in the client’s records, the auditor is gathering evidence to support the: 

(a) Completeness assertion. 

(b) Existence assertion. 

(c) Both (a) and (b). 

(d) Neither (a) nor (b).

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Related Book For  answer-question

Auditing A Practical Approach

ISBN: 978-1118849415

2nd Canadian edition

Authors: Fiona Campbell, Robyn Moroney, Jane Hamilton, Valerie Warren

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