alleryStart learning →Even when using AI, auditors still rely on human judgment and
AStatistical sampling alone
BProfessional skepticism
COpinions of management
DAssurances from clients
Answer & Solution
Correct answer: B. Professional skepticism
Auditors use AI to analyse evidence quickly but keep applying judgment and professional skepticism themselves.
Keep practising Audit Evidence
Browse all Audit Evidence questions for CA Inter, or explore more Auditing topics.
Related questions
Along with US GAAS, the most commonly used external audit standards areWhy is a consultant auditor engaged by a firm?Which body sets internationally recognised standards for internal auditors?An integrated audit gives an opinion on the statements and also onVerifying cost accounts and records and checking adherence to cost accounting objectives iThough paid by the client, an external auditor is regarded asOn what does the opinion on financial statements depend?An audit seeks to provide only what level of assurance?