The auditing procedure of observation ________.
A)only provides evidence of a process at the time auditors observe it being carried out
B)is less reliable than auditing associated ledger accounts
C)should be performed only once during the audit for each account
D)should be conducted by the internal audit function to save time

Question

Quizplus · Accepted Answer

Observation only provides evidence of a process at the time auditors observe it being carried out, which means it is not reliable to use this method only. Therefore, it should be combined with other auditing procedures to ensure the accuracy of the audit.

The Auditing Procedure of Observation ________