Which of the following forms of evidence is used when gaining an understanding of the client and its internal control systems?
A)computational
B)verbal
C)physical
D)external confirmations

Question

Quizplus · Accepted Answer

Verbal evidence is used to gain an understanding of the client and its internal control systems through interviews with management and staff. Computational evidence involves using the client's data and performing calculations, physical evidence involves inspecting tangible assets, and external confirmations involve obtaining information from third-party sources. While all forms of evidence may be used during an audit, in this particular scenario the best choice would be verbal evidence through interviews with the client.

Which of the Following Forms of Evidence Is Used When