Evidence is generally considered appropriate when
A) it has been obtained by random selection.
B) there is enough of it to afford a reasonable basis for an opinion on financial statements.
C) it is relevant to the audit objective being tested.
D) it consists of written statements made by managers of the company under audit.

Question

Quizplus · Accepted Answer

Evidence is considered appropriate when it is relevant to the audit objective being tested. Random selection (A) is not a requirement for evidence, while having enough evidence (B) is important, it is not the only factor for determining appropriateness. Written statements made by managers (D) may be considered as part of the evidence, but they need to be corroborated by other evidence to be deemed appropriate.

Evidence Is Generally Considered Appropriate When