To provide efficient,reliable evidence,confirmations should be ________.
A)created by the client and sent to third parties to be returned to the client
B)created by the auditor and sent to third parties to be returned to the client
C)created by the auditor and sent to third parties to be returned to the auditor
D)created by the client and sent to third parties to be returned to the auditor

Question

Quizplus · Accepted Answer

Confirmations should be created by the auditor and sent to third parties to be returned directly to the auditor to ensure independence and reliability of the evidence. Option A and D suggest involvement of the client which may compromise the reliability of the evidence. Option B suggests creating confirmations by the auditor but sending them to the client, which is not an appropriate approach.

To Provide Efficient,reliable Evidence,confirmations Should Be ________