Evidence obtained directly by the auditor is more competent than information obtained indirectly.Which of the following is NOT an example of the auditor's direct knowledge?
A) physical examination
B) inquiry
C) computation
D) observation

Question

Quizplus · Accepted Answer

Inquiry is an example of obtaining information indirectly because it relies on the reporting and responses of others. Physical examination, computation, and observation involve the auditor directly obtaining information through physical inspection or calculation.

Evidence Obtained Directly by the Auditor Is More Competent Than