Which of the following is not a correct combination of terms and related type of audit evidence?
A) inquire - inquiries of client
B) count - physical examination
C) recompute - recalculation
D) read - documentation

Question

Quizplus · Accepted Answer

Reading is a procedure used to gather audit evidence, but it specifically involves examining the client's documents and records rather than being synonymous with "documentation" as a type of audit evidence. Documentation refers to the auditors' examination of the client's documents and records to substantiate the information in the financial statements, not the action of reading per se.

Which of the Following Is Not a Correct Combination of Terms