Evidence That Tends to Prove or Disprove a Fact in Question

question 161

Multiple Choice

Evidence that tends to prove or disprove a fact in question is called which of the following?

• A) Direct evidence
• B) Relevant evidence
• C) Circumstantial evidence
• D) Evidence

---

Definitions:

Auditing Standards

Rules and guidelines set by governing bodies that dictate the auditing process, ensuring consistency, and reliability in financial reporting.

Sarbanes-Oxley Act

A U.S. federal law enacted in 2002 to protect investors by improving the accuracy and reliability of corporate disclosures, including those related to financial statements and corporate governance.

Authoritative Accounting Guidance

Officially recognized principles and standards that govern financial reporting and accounting practices.

ASC

Accounting Standards Codification, the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities in the United States.