The proof of the fairness of the financial information is:
A)Tests of controls
B)Substantive tests
C)Audit completion
D)Audit evidence

Question

Quizplus · Accepted Answer

The proof of the fairness of the financial information is provided by the audit evidence obtained by the auditors during the course of the audit. The audit evidence includes the results of substantive tests, tests of controls, and other audit procedures performed by the auditors to obtain sufficient and appropriate evidence about the financial statements. Therefore, option D is the best choice as it directly relates to the proof of the fairness of the financial information.

The Proof of the Fairness of the Financial Information Is