The auditor determines the relevance of data by _______.
A)the nature of the audit question or assertion being tested
B)confirming its relevancy with senior management
C)ensuring the data is unrelated to any audit assertion the auditor wishes to test
D)inquiring of the internal auditors

Question

Quizplus · Accepted Answer

The relevance of data is determined by the nature of the audit question or assertion being tested. This helps the auditor ensure that the data they are using is directly related to the audit objective and can provide useful information in evaluating the subject matter. The other options - confirming relevancy with senior management, ensuring the data is unrelated to the audit objective, and inquiring with internal auditors - do not directly address the issue of relevance and may not be useful in determining whether the data is relevant to the audit objective.

The Auditor Determines the Relevance of Data by _______