The responsibility of ensuring sufficient appropriate audit evidence is gathered to arrive at an opinion is ________.
A)the responsibility of the auditor
B)the responsibility of management
C)a joint responsibility between management and the auditor
D)a function of internal control

Question

Quizplus · Accepted Answer

The responsibility of ensuring sufficient appropriate audit evidence is gathered to arrive at an opinion is the primary responsibility of the auditor as part of their professional judgment and due care. While management has a responsibility to provide access to records and information, it is ultimately the responsibility of the auditor to determine the appropriate evidence to support their opinion. It is not solely a function of internal control, as the auditor may still need to obtain evidence from sources external to the organization.

The Responsibility of Ensuring Sufficient Appropriate Audit Evidence Is Gathered