Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 220

Which of the following is a weakness of observation as audit evidence?

    Correct Answer: D

    Observation as audit evidence can be limited because it can be susceptible to manipulation, intentional or not, by the entities being observed. Therefore, it cannot be entirely relied upon as persuasive evidence due to the possible influence of the auditee's behavior during the observation.

Discussion
abdullah01Option: D

what about D