Which of the Following Presumptions Does Not Relate to the Reliability

question 53

Multiple Choice

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

• A)The more effective the client's internal control, the more assurance it provides about the accounting data and financial statements.
• B)The auditors' opinion, to be economically useful, is formed within 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 auditors' direct personal knowledge, obtained through observation and inspection, is of higher quality than information obtained indirectly.

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Definitions:

Absolutism

A political doctrine and practice where a single ruler holds supreme authoritative power, not restricted by any laws or opposition.

Public Order

Refers to the societal condition where laws and social norms are followed, ensuring peace and safety among the community.

Dynastic Wars

Conflicts waged between royal families or dynasties to gain territory, power, or control using military forces.

Ottoman Turks

The Turkish people who established an empire in Anatolia in the late 13th century, which at its height included much of Southeast Europe, Western Asia, and North Africa.