Which of the following would not be considered audit evidence?
A) Invoices received by the company and retained on the company's IT system in electronic form.
B) The electronic work paper program package used by the auditor to produce the electronic work papers.
C) Hard copy minutes of the Board of Directors and Audit Committee meetings.
D) Electronic images of the front and back of checks that the company has written.

Question

Quizplus · Accepted Answer

The electronic work paper program package is a tool used by the auditor, but it is not considered audit evidence. The other options all represent forms of audit evidence that can support the auditor's opinion. Invoices, meeting minutes, and images of checks all provide information that can be used to verify the accuracy of account balances and financial statements.

Which of the Following Would Not Be Considered Audit Evidence