The Reliability (Competence) of Evidence Gathered by Auditors Is a __________

question 65

Multiple Choice

The reliability (competence) of evidence gathered by auditors is a __________. The reliability of evidence is a key factor in the audit analysis. Relevance is also a key factor in determining the quality of evidence.

• A) Fixed term
• B) Variable
• C) Determinant
• D) Subjective philosophy

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Definitions:

Subsurface Material

Refers to the layer of soil, rock, and other materials that lie beneath the surface of the Earth.

Groundwater

Water found below the surface of the earth, existing within spaces in soil and cracks within rock structures.

Sand and Gravel

Loose granular materials consisting of rock fragments. Sand particles are smaller than gravel particles.

Groundwater Flow

The movement of water through the pore spaces and fractures in underground soil and rock layers.