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1. In audit evidence, which of the following refers to the logical connection with the assertion...

1. In audit evidence, which of the following refers to the logical connection with the assertion being tested?

A. Relevance

B. Sufficiency

C. Reliability

D. Appropriateness

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Answer #1
Relevance refers to the logical connection with the assertion being tested.
The relevance of audit evidence is based upon design and timing of the Audit procedure to test the control.
Option A Relevance is correct
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