Which of the following statements regarding the relevance of evidence is correct?
A) To be relevant, evidence must pertain to the audit objective of the evidence.
B) To be relevant, evidence must be persuasive.
C) To be relevant, evidence must relate to multiple audit objectives.
D) To be relevant, evidence must be derived from a system including effective internal controls.

Question

Quizplus · Accepted Answer

The correct statement regarding the relevance of evidence is that to be relevant, evidence must pertain to the audit objective of the evidence. In other words, the evidence must be connected to the specific objective or goal of the audit being conducted. Evidence that is not relevant to the audit objective is of no use to the auditor, regardless of how persuasive or reliable it may be. Therefore, choice A is the correct statement regarding the relevance of evidence.

Which of the Following Statements Regarding the Relevance of Evidence