Audit evidence obtained from scanning a ledger is more conclusive than evidence obtained from examining the ledger.

Question

Quizplus · Accepted Answer

Evidence obtained from examining the ledger is generally considered more reliable and conclusive than evidence obtained from scanning the ledger. Examining the ledger involves reviewing the individual transactions and verifying them against supporting documentation, while scanning the ledger only involves reviewing the overall data without examining individual transactions in detail. Therefore, evidence obtained from examining the ledger is often considered more credible and reliable for audit purposes.

Audit Evidence Obtained from Scanning a Ledger Is More Conclusive