Which of the following is a form of evidence used by auditors?
A) Written communication obtained from entities outside the audit client
B) Oral statements from the audit client
C) The auditor's own observations
D) All of the above

Question

Quizplus · Accepted Answer

All three choices are forms of evidence commonly used by auditors. Written communication obtained from entities outside the audit client, such as confirmations from banks or customers, can provide independent support for the financial information being audited. Oral statements from the audit client, such as responses to inquiries or explanations provided during walkthroughs, can provide additional information and context. The auditor's own observations, such as physical counts of inventory or inspection of documents, can provide direct evidence of the existence and accuracy of the financial information being audited.

Which of the Following Is a Form of Evidence Used