Which of the following are techniques of gathering audit evidence? (x) Inspection (y) Enquiry (z) Observation. Correct option is ____________.

x and z only

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y and z only

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x and y only

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x, y and z

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Solution

The correct option is D x, y and z
Techniques of obtaining evidence:
Enquiry
Observation
Inspection
External confirmation
Recalculation
Independent execution
Analytical procedures

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