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Audit Evidence and Audit Programs
- Exam (elaborations) • 39 pages • 2023
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1. Which statement is incorrect regarding audit evidence? 
a. Audit evidence is all the information used by the auditor in arriving at the conclusions on 
which the audit opinion is based. 
b. Audit evidence includes the information contained in the accounting records underlying the 
financial statements and other information. 
c. Audit evidence is cumulative in nature. 
d. Auditors are expected to address all information that may exist. - CORRECT ANSWER D 
 
2. Accounting records least likely i...
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