Which of the following are techniques of gathering audit evidence?
X. Inspection
Y. Enquiry
Z. Observation
Correct option is -

X and Y

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Y and Z

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X and Z

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X, Y and Z

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Solution

The correct option is B X, Y and Z
Techniques of obtaining evidence:
Enquiry
Observation
Inspection
External confirmation
Recalculation
Independent execution
Analytical procedures

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\begin{matrix} (x + y)^{2} & z x & z y z x & (z + y)^{2} & x y z y & x y & (z + x)^{2} \end{matrix}

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