Audit Evidence Obtained Directly by the Auditor Will Not Be

question 80

Multiple Choice

Audit evidence obtained directly by the auditor will not be reliable if

• A) the auditor lacks the competence to evaluate the evidence.
• B) it is provided by the client's attorney.
• C) the client denies its veracity.
• D) it is impossible for the auditor to obtain additional corroboratory evidence.

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Definitions:

Compromise

Occurs when each party gives up something of value to the other.

Conflict Resolution

The methods and processes involved in facilitating the peaceful ending of conflict and retribution.

Superficial

Relating to or affecting only the surface or appearance of something, rather than its substance or underlying realities.

Distributive Negotiation

Focuses on positions staked out or declared by the parties involved, each of whom is trying to claim certain portions of the available pie.