Audit evidence is often available only in electronic form, and auditors must evaluate how this affects their ability to gather sufficient, appropriate evidence.

Question

Quizplus · Accepted Answer

This statement is true. With the increasing use of technology and digital systems, audit evidence is often only available in electronic form. Auditors must evaluate how this affects the sufficiency and appropriateness of evidence gathered and consider the risk of relying on electronic data.

Audit Evidence Is Often Available Only in Electronic Form, and Auditors