CA Inter Audit Evidence — practice questions
30 free MCQs with worked solutions. Tap any question for the answer + explanation, or practice them all in the app.
Practice CA Inter Audit Evidence in the app →Audit evidence, both its nature and the auditor's responsibilities, is dealt with primarily by SA:To be useful, audit evidence must be sufficient and:Sufficiency of audit evidence is the measure of its:Appropriateness of audit evidence is the measure of its quality, i.e. its relevance and:Audit evidence obtained from an independent external source is generally ___ than evidence generated internallAudit evidence in documentary form is generally more reliable than evidence obtained:Physical examination of records, documents or tangible assets by the auditor is the procedure of:Watching a process or procedure being performed by others is the audit procedure of:Obtaining a written response directly from a third party, such as a debtor or bank, is:Checking the mathematical accuracy of documents or records is the procedure of:The auditor's independent execution of procedures or controls originally performed by the entity is:Evaluations of financial information through analysis of plausible relationships among data are:Seeking information from knowledgeable persons inside or outside the entity is the procedure of:Inquiry alone ordinarily does NOT provide sufficient appropriate audit evidence and must be:Assertions about whether transactions and events recorded have actually occurred relate to the assertion of:The assertion that all transactions and events that should have been recorded have been recorded is:The assertion that assets, liabilities and equity interests actually exist relates to:The assertion that the entity holds or controls the rights to assets is the assertion of:Recording transactions in the correct accounting period relates to the assertion of:External confirmations are dealt with by Standard on Auditing (SA):A confirmation request asking the party to respond only if they disagree is a ___ confirmation request:A confirmation request asking the party to respond whether they agree or disagree is a ___ confirmation requesAudit sampling — the application of procedures to less than 100% of items — is dealt with by SA:Written representations obtained from management are dealt with by Standard on Auditing (SA):Specific considerations for selected items such as inventory and litigation are dealt with by SA:Written representations by management are audit evidence but, by themselves, do NOT provide sufficient approprThe relevance of audit evidence refers to its logical connection with the:Audit evidence is generally more persuasive when items of evidence from different sources are:An original document is generally regarded as ___ reliable than a photocopy of it:Substantive analytical procedures are generally more suited to large volumes of transactions that are: