Sufficiency of the procedures described below either for the purpose for which this report has been 2025

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The sufficiency and appropriateness of audit evidence is a matter of professional judgment. bc: The auditor exercises professional judgment when forming a conclusion about whether sufficient appropriate audit evidence has been obtained to reduce audit risk to an acceptably low level.
The objective of an agreed-upon procedures engagement is for the auditor to carry out procedures of an audit nature to which the auditor and the entity and any appropriate third parties have agreed and to report on factual findings.
Sufficiency of audit evidence is the measure of the quantity of audit evidence. Appropriateness of evidence is the quality of the evidence, i.e., its relevance and reliability to support the auditors opinion. Audit evidence includes information provided in books of accounts as well as information from other sources.
In summary, the sufficiency and appropriateness of audit evidence are influenced by various factors such as the nature of the audit area, risk assessment, internal controls, sampling, independence, availability and reliability of evidence, timing, documentation, and professional judgment.
Correct option is A. The reliability of audit evidence and its relevance in meeting the audit objective.
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5. Sufficiency is the measure of the quantity of audit evidence. The quantity of audit evidence needed is affected by the following: Risk of material misstatement (in the audit of financial statements) or the risk associated with the control (in the audit of internal control over financial reporting).

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