Which of the following would not be considered audit evidence?
A)the information in the accounting records
B)the records of initial entries
C)supporting explanations
D)general and subsidiary ledgers of the company

Question

Quizplus · Accepted Answer

Supporting explanations, while useful for understanding or clarifying information, are not considered audit evidence on their own. Audit evidence typically consists of records, documents, or tangible items that can independently verify the financial statements or assertions being audited.

Which of the Following Would Not Be Considered Audit Evidence