The evidence considered most appropriate by auditors is best described as a. Internal documents such as sales

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The evidence considered most appropriate by auditors is best described as

a. Internal documents such as sales invoice copies produced under conditions of strong internal control.

b. Written representations made by the president of the entity.

c. Documentary evidence obtained directly from independent external sources.

d. Direct personal knowledge obtained through physical observation and mathematical recalculation.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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