Which of the Following Presumptions Does Not Relate to the Appropriateness

question 9

Multiple Choice

Which of the following presumptions does not relate to the appropriateness of audit evidence?

• A)The more effective the internal control system, the more assurance it provides about the accounting data and financial statements.
• B)An auditor's opinion, to be economically useful, is formed within a reasonable time and based on evidence obtained at a reasonable cost.
• C)Evidence obtained from independent sources outside the entity is more reliable than evidence secured solely within the entity.
• D)The independent auditor's direct personal knowledge, obtained through observation and inspection, is more persuasive than information obtained indirectly.

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