Certified Government Auditing Professional (CGAP) Practice Exam 2025 – The All-in-One Guide to Exam Success

The correct classification for a letter to the auditor in response to an inquiry is documentary evidence. This form of evidence is essential in the auditing process, as it includes written documents that support or provide information relevant to the audit findings.

Documentary evidence is tangible and often created in the course of regular business operations, making it easier for auditors to rely on it for verification. A letter responding to an auditor's inquiry falls into this category because it is a written response that provides important information, assertions, or confirmations related to the financial statements or transactions being audited.

While testimonial evidence involves statements made by individuals, typically in person or through interviews regarding their knowledge or experiences, it is distinct from the written format of a letter. Other types of evidence, like physical evidence and analytical evidence, do not apply in this case as they represent other forms of auditing data that do not align with the nature of a written correspondence that conveys information.

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