Which of the Following Statements Describes an Appropriate Relationship with Respect

question 8

Multiple Choice

Which of the following statements describes an appropriate relationship with respect to the reliability of audit evidence?

• A)Receiving confirmation from third parties as to the existence of securities is more reliable than the auditors' personal inspection of those securities.
• B)Verbal inquiries received from the client regarding sales made to customers are more reliable than sales invoices prepared by the client for its customers.
• C)A bank confirmation received directly by the auditor is more reliable than a bank confirmation initially received by the client and forwarded to the auditor.
• D)Evidence drawn from a document prepared by the client is more reliable than evidence drawn from a document prepared by an external party that is forwarded to the auditor by the client.

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Definitions:

Neuro/Biological Focused

Pertains to approaches or studies that center on the biological and neurological underpinnings of behavior and mental processes.

Psychophysiological Data

Information that reflects the relationship between psychological processes and physiological responses.

EEG

Electroencephalogram, a test that measures electrical activity in the brain and is used to diagnose neurological conditions.

Polygraph

A lie detector test that measures and records several physiological indicators such as blood pressure, pulse, respiration, and skin conductivity while the subject is asked and answers a series of questions.