Which Statement Concerning Audit Evidence Is Not Valid

question 19

Multiple Choice

Which statement concerning audit evidence is not valid?

• A) The auditor is seldom convinced beyond all doubt with respect to all aspects of the financial statements being audited.
• B) The auditor performs tests to collect convincing evidence that the financial statements are not misstated.
• C) The auditor weighs the cost of obtaining evidence with its usefulness.
• D) The auditor considers the amount of risk present in deciding the nature and extent of evidence to be collected.