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:

Metamorphic Grade

The intensity of heat and pressure conditions that have altered a rock, affecting its mineral composition and structure during the process of metamorphism.

Banded Gneissic Rock

A metamorphic rock characterized by alternating light and dark mineral bands, indicating high-grade metamorphism.

Mica Crystals

Minerals characterized by their sheet-like structure and ability to split easily along flat planes, commonly found in igneous and metamorphic rocks.

Shiny Aspect

Characteristic of reflecting light, typically because of a smooth, polished surface that appears bright or glistening.