Which of the following is not a key type of evidence that the auditor needs to examine with respect to pensions and postemployment benefits?
A)Whether the actuarial firm hired by management is independent,capable,and objective.
B)The appropriateness of the actuarial firm's work.
C)The reasonableness of significant interest rate assumptions.
D)The length of illnesses that pension recipients contract.

Question

Quizplus · Accepted Answer

The length of illnesses that pension recipients contract is not a key type of evidence that the auditor needs to examine with respect to pensions and postemployment benefits. The other options - A) Whether the actuarial firm hired by management is independent, capable, and objective, B) The appropriateness of the actuarial firm's work, and C) The reasonableness of significant interest rate assumptions are all key types of evidence that the auditor must examine in order to form an opinion on the financial statements related to pensions and postemployment benefits.

Which of the Following Is Not a Key Type of Evidence