Q.No : 16
audit evidence about some characteristic of the items
Audit Sampling enables the auditor to
selected
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Characteristics of Evidence in an Audit
It can be received in many forms – presentations, orally, or through physical records. Relevance refers to the pertinence of the information to provide an opinion. Reliability refers to determining whether the material can be trusted or relied upon to form an opinion.
Audit sampling enables auditors to make conclusions and express fair opinions based on predetermined objectives without having to check all of the items within financial statements. The auditors will only verify selected items, and through sampling, can infer their opinion on the entire population of items.
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this is ans. is Obtain and evaluate
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