Which one of the following is part of the auditor’s function?
ACalculating the year-end accruals figure for inclusion in the accounts
BProviding representations to management
CObtaining and evaluating audit evidence on the financial statements
DConducting the inventory count
Correct answer
C. Obtaining and evaluating audit evidence on the financial statements
Explanation
Obtaining and evaluating audit evidence on the financial statements is the correct answer. Review the question and compare it with the other choices to remember this fact for future exams.