Which of the Following Presumptions Does Not Relate to the Appropriateness

question 9

Multiple Choice

Which of the following presumptions does not relate to the appropriateness of audit evidence?

• A)The more effective the internal control system, the more assurance it provides about the accounting data and financial statements.
• B)An auditor's opinion, to be economically useful, is formed within a 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 auditor's direct personal knowledge, obtained through observation and inspection, is more persuasive than information obtained indirectly.

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Definitions:

Representing Space

The process or method by which spatial relationships and environments are described or depicted, as in maps, models, or visual arts.

Navigating

The act of planning and directing the course of a journey, using various tools and skills to reach a desired destination.

Reasoning

The action of thinking about something in a logical, sensible way to form a conclusion or judgment.

Mental Rotations

The cognitive process of rotating mental representations of two-dimensional and three-dimensional objects as part of spatial reasoning and visualization.