Form of audit evidence
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Please assist with this question. My understanding is, based on the extract from the book: “The most reliable
evidence is any information that is obtained directly by the auditor, most often through firsthand observation.”
So I chose A, however, this answer is incorrect, although, these were observations conducted by the auditor:82. Question ID: CIA2 M2 Q071 (Topic: 2B. Evaluate Evidence)
Which of the following would be the most persuasive form of audit evidence?
- The internal auditor observed payroll check distribution.wrong
- The internal auditor examined employees’ time cards to support direct labor charges.
- The internal auditor asked the procurement manager how a purchase order is filled out.
- The internal auditor received a positive confirmation from a customer.correct
Correct Answer Explanation for D:
Receiving a positive confirmation from a customer is the highest level of persuasiveness (Level 1).
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