Auditing & Assurance › Audit Evidence & Procedures
Why is inquiry alone usually insufficient audit evidence?
BeginnerAnswer
Inquiry (asking management or staff) provides useful information but comes from a potentially biased source and isn't corroborated, so it's generally not sufficient on its own. Auditors corroborate inquiry responses with other evidence—inspection, confirmation, recalculation—especially for significant matters, applying professional skepticism.
Real-world example Management's explanation for a revenue spike is corroborated with contracts and shipping records, not accepted on its word.