Accounting Multiple Choice Question – 31 May 2026

In respect of an assurance engagement, which ONE of the following is the least persuasive method of gathering evidence?

Select ONE answer:

1. Inspection of a sales invoice
2. Inspection of a supplier’s invoice
3. Reperformance of a client’s supplier statement reconciliation
4. Reperformance of a depreciation calculation

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 1

1. Correct – Inspection of a sales invoice produced by the client would constitute the least persuasive method of gathering evidence as it is the least reliable of all the options. The supplier’s invoice is more reliable as it comes from a third party and reperformance of calculations and reconciliations is also more reliable as this evidence is generated by the assurance provider/reporting accountant.
2. Not correct
3. Not correct
4. Not correct

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