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PECB ISO-IEC-42001-Lead-Auditor Exam - Topic 3 Question 4 Discussion

[Fundamental Audit Concepts and Principles]What type of evidence is an external audit report?
B) Confirmative
A) Physical
C) Analytical
D) Technical

PECB ISO-IEC-42001-Lead-Auditor Exam - Topic 3 Question 4 Discussion

Actual exam question for PECB's ISO-IEC-42001-Lead-Auditor exam
Question #: 4
Topic #: 3
[All ISO-IEC-42001-Lead-Auditor Questions]

[Fundamental Audit Concepts and Principles]

What type of evidence is an external audit report?

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Suggested Answer: B

by Willow at Apr 29, 2025, 08:18 PM

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Doug
7 months ago
I thought it was technical at first, but confirmative sounds right!
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Lai
7 months ago
I agree, confirmative is the right choice.
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Ernestine
7 months ago
Wait, are we sure it's not analytical?
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Paris
7 months ago
Physical evidence doesn't even make sense here.
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Shay
8 months ago
It's definitely confirmative evidence!
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Omega
8 months ago
I vaguely recall that external audit reports provide assurance, which sounds like confirmative evidence to me.
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Heike
8 months ago
I feel like external audit reports are definitely not physical evidence, but I'm torn between confirmative and technical.
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Avery
8 months ago
I remember practicing a question like this, and I think I chose analytical evidence back then, but now I'm not so sure.
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Owen
9 months ago
I think an external audit report is more about confirming the accuracy of financial statements, so maybe it's confirmative evidence?
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Jacquelyne
9 months ago
I've got this! An external audit report is a form of confirmative evidence. It's an independent, third-party assessment that confirms the accuracy and reliability of the client's financial statements. Nailed it!
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Rachael
9 months ago
I'm a bit unsure on this one. Is an external audit report considered technical evidence? It does involve specialized audit procedures and expertise. Or maybe it's a different type of evidence altogether that I'm not remembering. I'll have to think this through.
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Allene
9 months ago
Okay, let's see. An external audit report is not a physical piece of evidence, so that's out. It's also not really analytical evidence. I'm leaning towards it being confirmative evidence, since the audit report confirms the financial information.
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Alonzo
9 months ago
Hmm, this seems like a straightforward question about audit evidence. I'll need to think carefully about the different types of evidence and which one best describes an external audit report.
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Narcisa
1 year ago
This is a no-brainer. It's clearly confirmative evidence. Unless the auditor was using a crystal ball, in which case it would be considered 'mystical evidence.'
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Valentin
1 year ago
I believe external audit reports are a mix of confirmative and analytical evidence.
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Ailene
1 year ago
External audit report? That's gotta be physical evidence, like the actual document, right? Or maybe it's a trick question and the answer is none of the above.
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Dulce
12 months ago
Got it, thanks for clarifying.
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Julieta
12 months ago
Right, it's more about confirming the information provided.
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Eva
1 year ago
Oh, I see. So it's not physical evidence then.
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Annamae
1 year ago
External audit report is confirmative evidence.
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Judy
1 year ago
D) Technical
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Rodrigo
1 year ago
C) Analytical
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Lauran
1 year ago
B) Confirmative
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Jade
1 year ago
A) Physical
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Angella
1 year ago
I think external audit reports can also provide analytical evidence.
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Lawana
1 year ago
I'm going with B) Confirmative. An external audit report is an independent verification of the company's financial statements. It's the gold standard of audit evidence.
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Refugia
1 year ago
Confirmative evidence is crucial in ensuring the reliability of financial information provided by a company.
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Emelda
1 year ago
Yes, external audit reports are confirmative evidence that the financial statements are free from material misstatements.
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Devorah
1 year ago
I agree, B) Confirmative is the correct answer. It provides assurance to stakeholders about the accuracy of the financial statements.
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Bok
1 year ago
I agree with Kristofer, external audit reports provide confirmative evidence.
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Aretha
1 year ago
Technical evidence? I don't think so, that sounds more like IT-related stuff. An external audit report is definitely a type of analytical evidence, right?
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Jame
1 year ago
Analytical evidence is the right choice for an external audit report.
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Maile
1 year ago
I agree, it's definitely not technical evidence. Analytical evidence makes more sense.
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Lynelle
1 year ago
Yes, you're correct. An external audit report is considered analytical evidence.
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Kristofer
1 year ago
An external audit report is confirmative evidence.
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Kristian
1 year ago
Hmm, I'm pretty sure an external audit report is a form of confirmative evidence. It's like getting a stamp of approval from an objective third party.
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Allene
1 year ago
Confirmative evidence adds credibility to the financial statements.
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Juliann
1 year ago
It's important to have that third-party validation.
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Ty
1 year ago
I agree, an external audit report is confirmative evidence.
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