The auditor normally considers both underlying accounting data and corroborating information in the audit process.Underlying accounting data does not include which of the following items?
A)evidence of controls.
B)minutes of meetings.
C)checks,invoices,and contracts.
D)general and subsidiary ledger.

Question

Quizplus · Accepted Answer

While minutes of meetings may provide information about the company's operations, they are not part of the underlying accounting data. The other options are all part of the accounting data that the auditor would consider during the audit process.

The Auditor Normally Considers Both Underlying Accounting Data and Corroborating