Which of the Following Is an Essential Factor in Evaluating

question 81

Multiple Choice

Which of the following is an essential factor in evaluating the sufficiency of evidence? The evidence must

• A) Be well documented and cross-referenced in the audit documents.
• B) Be based on sources that are considered reliable.
• C) Bear a direct relationship to the audit assertion.
• D) Be persuasive enough to enable the auditor to form an opinion.

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Definitions:

Central Hudson

A legal test used by United States courts to determine the constitutionality of restrictions on commercial speech.

Commercial Speech

Speech or communication (including advertising) made by businesses that is protected under the First Amendment but can be regulated by the government.

Public Service Commission

A governmental body responsible for regulating the rates and services of public utilities.

Procedural Due Process

The legal requirement that the state must respect all legal rights owed to a person, involving a fair and transparent process before depriving someone of life, liberty, or property.