Relevance and reliability of evidence make up the appropriateness of audit evidence.

Question

Quizplus · Accepted Answer

Relevance and reliability of evidence are two important factors in determining the appropriateness of audit evidence. Relevant evidence means that the evidence obtained is pertinent to the audit objective and supports the auditor's conclusions, while reliable evidence means that the evidence can be trusted and is of high quality. Both relevance and reliability are essential to ensure that the audit evidence is appropriate and sufficient to support the auditor's opinion on the financial statements.

Relevance and Reliability of Evidence Make Up the Appropriateness of Audit