Gathering and objectively evaluating audit evidence requires the auditor to consider:
A) Whether an unmodified opinion should be issued
B) Whether a modified opinion should be issued
C) Whether the evidence is adequate to complete the audit
D) Whether the evidence is competent and sufficient enough to render an audit opinion

Question

Quizplus · Accepted Answer

Objectively evaluating audit evidence requires the auditor to determine whether the evidence is competent and sufficient enough to support the audit opinion being issued. Choices A and B relate to the type of opinion to be issued, which is determined based on the evaluation of audit evidence. Choice C is also related to the sufficiency and adequacy of audit evidence, but does not encompass the competency of the evidence.

Gathering and Objectively Evaluating Audit Evidence Requires the Auditor to Consider