ITPEC IP April 2023 Question 65
ITPEC IP April 2023 — Question 65 of 100
An external systems auditor should base audit judgments on sufficient and appropriate audit evidence. Sufficiency concerns the amount of evidence, while appropriateness concerns its relevance and reliability. Evidence supports objective findings and conclusions that can withstand review.
Answer (d)
Why not others:
- (a) shaping a report to protect managers compromises independence and objectivity
- (b) audit information is generally confidential and must not be indiscriminately disclosed
- (c) payment based on the number of findings creates an incentive to manufacture or exaggerate findings
Key rule: Auditors remain independent, protect confidentiality, and reach conclusions from reliable evidence rather than personal or financial interests.
AI-generated — may contain errors
The original exam layout is preserved in the image so diagrams, formulas, tables, and code remain accurate.
This question comes from an official ITPEC past paper. ITPEC Practice is an independent study tool and is not affiliated with ITPEC. See the official IP past-paper collection or Report an issue.