Observation is an important audit technique where the auditor can use sight,hearing,touch,and smell.Observation needs to be used together with other audit techniques because
A)employees will often perform their procedures consistently over time.
B)it is a high-cost technique that is rarely used by auditors.
C)it is a point-in-time technique limited to the time of the observation.
D)auditors may not accurately observe and interpret what is happening.

Question

Quizplus · Accepted Answer

Observation is limited to the specific moment in time when it occurs, meaning it does not provide information about processes or events at other times. This is why it needs to be complemented with other audit techniques to gain a comprehensive understanding of the audited processes over time.

Observation Is an Important Audit Technique Where the Auditor Can