An important aspect of audit evidence is that during the course of an external audit the audit evidence must be:

a. Mostly from an internal source

b. Only verbal evidence

c. Internal to the company only

d. Evidence should be verifiable and relevant to the current audit

e. None of the above

An essential feature of an external audit is the process of gathering sufficient and appropriate audit evidence. audit evidence may be acquired by the auditor in which of the following forms:

a. Observations made by an auditor

b. Verbal responses to the auditor from employees of the company that is being audited

c. Written communications from external sources such as lawyers

d. Evidence may take any of the above forms

e. Only a and c are correct forms of evidence