The auditor is tracing from the duplicate sales invoices to related shipping documents with respect to the occurrence transaction-related audit objective.This type of evidence is
A)independent.
B)relevant.
C)timely.
D)related to external documentation.

Question

Quizplus · Accepted Answer

The evidence of tracing from duplicate sales invoices to related shipping documents is relevant as it pertains to the occurrence transaction-related audit objective. While this evidence may also be timely and related to external documentation, neither of those characteristics are as important in determining the type of evidence it is as its relevance to the audit objective. As for independence, it is difficult to attribute that quality to evidence in this case without additional information about the source of the duplicate sales invoices and shipping documents.

The Auditor Is Tracing from the Duplicate Sales Invoices to Related