ACCA考友论坛每日考场19期题目+解析

What is the most reliable audit evidence to support the amount owing to a trade payable at the year end?
A. A supplier's statement sent direct to the auditor in response to an audit confirmation request.
B. A supplier's statement reconciled and filed by the payables ledger department.
C. The payment records and remittance advices in the period following the year end.
D. The results of an internal audit examination of trade payables at the year end.

正确答案：A

答案解析：
The correct answer is: A supplier's statement sent direct to the auditor in response to an audit confirmation request.

All options give good evidence of trade payables. However a supplier's statement sent direct to the auditor in response to an audit confirmation request is the only evidence that is independent of the accounts department and therefore is the most reliable.