Which of the following would not be considered audit evidence?
A)the information in the accounting records
B)the records of initial entries
C)supporting documents
D)general and subsidiary worksheets of the company

Question

Quizplus · Accepted Answer

Audit evidence typically includes the information in the accounting records, the records of initial entries, and supporting documents. General and subsidiary worksheets of the company, however, are considered part of the accounting records themselves and not separate pieces of audit evidence. They are tools used to compile and analyze the financial information but do not independently serve as evidence.

Which of the Following Would Not Be Considered Audit Evidence