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Which statement best explains Audit evidence?

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Question ID #27032 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which statement best explains Audit evidence?

Correct Answer: D. Information used by an auditor in arriving at conclusions on which the audit opinion is based
Audit evidence: Information used by an auditor in arriving at conclusions on which the audit opinion is based

Question: Which statement best explains Audit evidence?

A. Audit opinion used when misstatement or scope limitation is material but not pervasive

B. Application of audit procedures to less than 100 percent of items in a population

C. Magnitude or nature of misstatement that could influence decisions of users

D. Information used by an auditor in arriving at conclusions on which the audit opinion is based

Correct Answer: D. Information used by an auditor in arriving at conclusions on which the audit opinion is basedAudit evidence: Information used by an auditor in arriving at conclusions on which the audit opinion is based

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Which statement best explains Audit evidence? - MCQ Explanation

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Correct answer: D. Information used by an auditor in arriving at conclusions on which the audit opinion is based