Which of the following is not considered a type of audit evidence?
A)The entity's trial balance.
B)Auditors' calculations.
C)Physical observation.
D)Verbal statements made by client personnel.

Question

Quizplus · Accepted Answer

The entity's trial balance is not considered a type of audit evidence; it is a financial statement prepared by the entity, which auditors use as a starting point for their work, but the evidence comes from verifying the amounts in the trial balance, not the trial balance itself.

Which of the Following Is Not Considered a Type of Audit