alleryStart learning →The overall conclusion at audit completion relies heavily on what?
AManagement's wishes
BComputer output only
CProfessional judgment
DPrior year's opinion
Answer & Solution
Correct answer: C. Professional judgment
Forming the final conclusion is a highly subjective process resting on the auditor's professional judgment.
Keep practising Completion and Review
Browse all Completion and Review questions for CA Inter, or explore more Auditing topics.
Related questions
Control risk is higher where what is poorly defined?The amended 2020 IASB materiality definition added which word to omitting and misstating?Planning materiality must be set when, according to ISA 320?Why might a small misstatement still be material?When is materiality reassessed in practice before the report is issued?How is audit risk related to the materiality level set?Audit work after a hard close, covering the remaining months, is called what?Effective internal controls do what to the substantive work needed?