Inquiries of the client are rarely sufficient by themselves to provide competent evidence to satisfy an audit objective.

Question

Quizplus · Accepted Answer

Inquiries of the client are a part of the audit procedure, but they are not sufficient by themselves to provide competent evidence to satisfy an audit objective. Additional evidence must be gathered through other procedures such as inspection, observation, confirmation, and analytical procedures.

Inquiries of the Client Are Rarely Sufficient by Themselves to Provide