The evidence used by auditors is different from that used by scientists in that:
A) the party evaluating the evidence is a scientist.
B) scientists use results of repeated experiments.
C) the certainty of conclusions drawn from the evidence can vary.
D) all of the above

Question

Quizplus · Accepted Answer

A) The party evaluating the evidence can be a scientist, an auditor or any other professional in their respective fields. Therefore, this difference does not distinguish between the evidence used by auditors and scientists.

B) Scientists may use the results of repeated experiments to establish patterns and draw conclusions. Auditors, however, rely on a variety of evidence sources such as financial statements, interviews with management, and observations of internal controls, which are not based on repeated experiments.

C) The certainty of conclusions drawn from evidence can vary in both science and auditing. This means that both professions accept that conclusions can never be completely certain, as new evidence can always emerge that changes prior conclusions.

Therefore, the best choice is D, as all three statements are true and distinguish between the evidence used by auditors and scientists.

The Evidence Used by Auditors Is Different from That Used