The appropriate and sufficient evidence to be obtained from tests of details must be decided on an:
A)efficiency basis.
B)effectiveness basis.
C)audit objectives basis.
D)none of the above.

Question

Quizplus · Accepted Answer

The appropriate and sufficient evidence to be obtained from tests of details must be decided on an audit objectives basis. This means that the evidence to be obtained must be sufficient to support the audit objectives, which are based on the risks identified during the audit planning process. The efficiency and effectiveness of the evidence obtained are important considerations, but they are not the only factors that should be considered.

The Appropriate and Sufficient Evidence to Be Obtained from Tests