IIA
IIA-CFSA · Question #129
IIA-CFSA Question #129: Real Exam Question with Answer & Explanation
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Question
The reliability (competence) of evidence gathered by auditors is a __________. The reliability of evidence is a key factor in the audit analysis. Relevance is also a key factor in determining the quality of evidence.
Options
- AIntelligence
- BCapabilities
- CTimeliness of evaluating system
- DBoth A & B
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