Question

Noah Piel is auditing the notes payable of Chesterton Bakery. Noah is trying to ensure he obtains evidence provided by original documents rather than copies. Which characteristic of audit evidence is Noah concerned with?

1) Appropriateness
2) Relevance
3) Sufficiency
4) Reliability

Answer 1

Noah Piel is focused on the reliability of audit evidence by preferring original documents over copies to ensure trustworthiness during his audit.

Step-by-step explanation:

Noah Piel's concern with ensuring he obtains evidence from original documents rather than copies during his audit of Chesterton Bakery's notes payable falls under the characteristic of reliability of audit evidence. When auditors seek original documents, they are looking for evidence that is more trustworthy and less susceptible to tampering or misrepresentation compared to copies. The reliability of evidence is crucial as it impacts the auditor's ability to draw reasonable conclusions about the financial statements being audited.