Which of the following factors is most important in determining the appropriateness of audit evidence?
A)The reliability of the evidence in meeting the audit objective.
B)The sampling method used by the auditor.
C)The quantity of the evidence obtained.
D)The objectivity of the auditor gathering the evidence.

Question

Quizplus · Accepted Answer

The most important factor in determining the appropriateness of audit evidence is its reliability in meeting the audit objective. The other factors may also be relevant, but they are secondary to the reliability of the evidence. The sampling method used, the quantity of evidence obtained, and the objectivity of the auditor are all important considerations in evaluating the quality of the evidence, but they are not as important as its reliability in meeting the audit objective.

Which of the Following Factors Is Most Important in Determining