The relevance of audit evidence depends on the audit objective being tested.

Question

Quizplus · Accepted Answer

The relevance of audit evidence depends on the audit objective being tested. The auditor should obtain sufficient and appropriate audit evidence to support the audit opinion. The relevance of the evidence depends on its relationship to the audit objectives, and the auditor should consider the appropriateness, reliability, and sufficiency of the evidence in light of the objectives being tested. Therefore, the answer is true that the relevance of audit evidence depends on the audit objective being tested.

The Relevance of Audit Evidence Depends on the Audit Objective