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$5$ vILT: Assessment

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Question $3$

Which of the following are questions we consider when performing procedures to evaluate whether the sales transaction report is appropriately used by the entity in developing the estimate?

$1.$ Whether the data is sufficiently relevant to the estimate.

$2.$ Whether there were indicators that the source or items of data should have changed from the prior period, but did not?

$3.$ Whether the data is appropriate in the context of the requirements of the applicable financial reporting framework.

$4.$ Whether the data is relevant to the estimate.

$1$ and $3$

$1$ and $4$

$2$ and $3$

$3$ and $4$

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