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Which statement best explains Audit trail?

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Question ID #25940 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC Auditing Sectional Test 2026 Medium

Which statement best explains Audit trail?

Correct Answer: A. Chronological record enabling transactions to be traced through a system
Audit trail: Chronological record enabling transactions to be traced through a system

Question: Which statement best explains Audit trail?

A. Chronological record enabling transactions to be traced through a system

B. Susceptibility of an assertion to material misstatement before considering related controls

C. Examination of documentary evidence supporting transactions

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

Correct Answer: A. Chronological record enabling transactions to be traced through a systemAudit trail: Chronological record enabling transactions to be traced through a system

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Which statement best explains Audit trail? - MCQ Explanation

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Correct answer: A. Chronological record enabling transactions to be traced through a system