Evidence that does not relate to one of the management assertions can still be relevant to the auditor.

Question

Quizplus · Accepted Answer

Evidence must relate directly to one of the management assertions (such as existence, rights and obligations, completeness, valuation or allocation, and presentation and disclosure) to be relevant to the auditor's objective of obtaining reasonable assurance that the financial statements as a whole are free from material misstatement.

Evidence That Does Not Relate to One of the Management