Which two characteristics of audit evidence comprise its appropriateness?
A) the independence of the provider and reliability
B) persuasiveness and independence
C) relevance and reliability
D) persuasiveness and relevance

Question

Quizplus · Accepted Answer

Appropriateness of audit evidence depends on its relevance to the audit objective and its reliability. Relevance means audit evidence is logically connected to the specific assertion being tested, while reliability refers to the degree of confidence that can be placed in the audit evidence. Therefore, choice C, relevance and reliability, are the two characteristics of audit evidence that comprise its appropriateness.

Which Two Characteristics of Audit Evidence Comprise Its Appropriateness