Rank the Reliability of the Following Items of Audit Evidence

question 63

Multiple Choice

Rank the reliability of the following items of audit evidence:
1) a sales invoice issued by the company
2) confirmation of an account receivable balance mailed by and returned directly to the auditor
3) minutes of a board meeting
4) a copy of a signed lease agreement

• A) 2, 3, 4, 1
• B) 3, 4, 2, 1
• C) 2, 4, 1, 3
• D) 4, 3, 2, 1

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Definitions:

Cologne Cathedral

A Gothic architectural masterpiece located in Cologne, Germany, known for its towering spires and as a monument of Christian faith and German Catholicism.

Rose Window

A circular window, often found in Gothic churches, adorned with stained glass and intricate tracery, symbolizing the Virgin Mary or divine light.

Oculus

Latin, “eye.” The round central opening of a dome. Also, a small round window in a Gothic cathedral.

Jewelry Casket

A small decorative box or chest designed to hold jewelry or precious items, often elaborately adorned.