If the degree of verification for information shared with the auditor during an audit is low, the auditor should:

Question

Options

• Areject the information as audit evidence.
• Bstop evaluating the requirement altogether and review other audit areas.
• Cdelve deeper to obtain the required information to decide conclusively.
• Duse professional judgment to determine the degree of reliance that can be placed on the

• A
  6% (2)
• B
  11% (4)
• C
  3% (1)
• D
  80% (28)

Explanation

When the degree of verification for audit information is low, the auditor should not automatically reject the evidence or abandon the audit area - both of which would be overly drastic and impractical. Instead, professional auditing standards require the auditor to apply professional judgment to assess how much reliance can reasonably be placed on that evidence. Low-verification information may still contribute to audit conclusions when weighed appropriately alongside other evidence. Professional skepticism and judgment are foundational auditing principles that guide how evidence is evaluated and weighted rather than discarded.

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