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Which of the following factors is most important in determining the appropriations of audit evidence

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Which of the following factors is most important in determining the appropriations ofaudit evidence? Auditing

  • The reliability of audit evidence and its relevance in meeting the audit objective
  • The objectivity and integrity of the auditor
  • The quantity of audit evidence
  • The independence of the source of evidence

Answer: The reliability of audit evidence and its relevance in meeting the audit objective

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      What factors should be considered in assessing the reliability of audit evidence?

      Factors that highly affect the reliability of audit evidence are:.
      Source ; Source is evaluated based on its provider's independence, objectivity, internal control's strength and etc..
      Verifiability ; Such as Official Receipts with OR number, Particulars, date and company name and etc..

      What are the determinants of sufficiency audit evidences?

      To ensure the sufficiency of audit evidence, auditors must obtain and evaluate audit evidence using various audit procedures. These procedures include analytical procedures, confirmation, inquiry, inspection, observation, recalculation, and re-performance.

      What is an important procedure for obtaining audit evidence?

      Audit procedures to obtain audit evidence can include inspection, observation, confirmation, recalculation, reperformance and analytical procedures, often in some combination, in addition to inquiry.

      What factors constitute auditing evidence?

      Question: State the important factors that the auditor needs to consider while obtaining evidence?.
      Quality of evidence (its relevance, reliability, and appropriateness).
      The materiality of evidence, their significance..

      factors important determining appropriations audit evidence Bank audit example

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