Chapter 6, Problem 43RSCQ

To determine

Introduction:

It is about the two key features of the audit evidence, based on which the appropriateness content may be judged upon. It is a matter of selection of these key features by the Auditor. It is also required to define these two factors and identify the factors which matter most for these key features.

To explain:

We are supposed to mention any two key features of the audit evidence which determine that the audit evidence is appropriate. We have to define these key features and also point out the factors which affect these characteristics.