Which one of these following is not covered in the audit evidence section of the International Standards on Auditing?
A) Communication with those charged with governance.
B) Going concern.
C) Analytical procedures.
D) External confirmations.

Question

Quizplus · Accepted Answer

Communication with those charged with governance is not specifically covered in the audit evidence section of the International Standards on Auditing. Instead, it is addressed in sections related to governance and communication with those charged with governance. The audit evidence section primarily focuses on gathering and evaluating evidence to support the auditor's opinion, which includes considerations for going concern, analytical procedures, and external confirmations.

Which One of These Following Is Not Covered in the Audit