問題文
For one control an auditor reads the signed approval forms; for another the auditor adds up the monthly failure counts and compares the total with the figure the auditee published. Which evidence types are those?
選択肢
- Reading the forms produces documentary evidence because the auditor examines the documents, while adding the counts produces analytical evidence because the auditor derives the aggregation.
- Reading the forms produces analytical evidence because the auditor interprets the signature, while adding the counts produces documentary evidence because the auditor copies the reports.
- Reading the forms produces physical evidence because the auditor handles the paper, while adding the counts produces verbal evidence because the auditor hears the explanation.
- Reading the forms produces confirmative evidence because the auditor sees the approval, while adding the counts produces mathematical evidence because the auditor performs the arithmetic.