Q11:

When the auditor uses supporting evidence for amounts posted to account balances with documentary evidence, that process is called

a.

physical examination.

b.

inquiry.

c.

vouching

d.

confirmation.

Q12:

The two characteristics of the appropriateness of evidence are

a.

relevance and reliability.

b.

relevance and timeliness.

c.

reliability and accuracy.

d.

relevance and accuracy.