Which of the following is not a correct combination of terms and related type of audit evidence?
A)Inquire - inquiries of client
B)Count - physical examination
C)Recompute - documentation
D)Read - documentation

Question

Quizplus · Accepted Answer

Recompute is a type of substantive testing that involves calculations with the use of audit evidence such as documentation, rather than just reviewing or examining it. Therefore, the combination of Recompute with Documentation as the related type of audit evidence is correct. The other choices are correct combinations: Inquire involves asking questions to the client to obtain information as audit evidence, Count involves physically examining assets or inventory to get audit evidence, and Read involves reviewing documentation such as contracts and agreements to gather audit evidence.

Which of the Following Is Not a Correct Combination of Terms