In determining the quantity and quality of evidence to gather, the auditor will be satisfied when the evidence is:
A) irrefutable.
B) conclusive.
C) highly persuasive.
D) completely convincing.

Question

Quizplus · Accepted Answer

The auditor's objective is to obtain sufficient appropriate evidence that is highly persuasive, not necessarily irrefutable or completely convincing. Conclusive evidence does not exist in auditing because there is always some level of uncertainty involved. The auditor must use professional judgment to determine the appropriate quantity and quality of evidence based on the specific circumstances of the engagement.

In Determining the Quantity and Quality of Evidence to Gather