Tests of details of transactions generally use evidence from:
A) documents found in the entity's files.
B) documents obtained directly from external sources.
C) direct observation on the part of the auditor.
D) inquiry directed to top management personnel.

Question

Quizplus · Accepted Answer

Tests of details of transactions typically rely on documents found in the entity's files, as these documents provide evidence of the transactions that have occurred within the entity.

Tests of Details of Transactions Generally Use Evidence From