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:

Occulesics

A subcategory of nonverbal communication focusing on the study of eye behavior, including eye contact, movements, and gaze.

Linguistics

The scientific study of language and its structure, including the study of morphology, syntax, phonetics, and semantics.

Kinesics

The study of how body movements and gestures serve as a form of non-verbal communication.

Sending Messages

The process of conveying information or expressing thoughts and feelings from one entity to another through various means.