Auditing and Assurance Services 1st Edition by Iris Stuart

Exercise 11

Which of the following presumptions is correct about the reliability of evidential matter a. Information obtained indirectly from outside sources is the most reliable evidential matter.
B) To be reliable, evidential matter should be convincing rather than persuasive.
C) Reliability of evidential matters refers to the amount of corroborative evidence obtained.
D) Effective internal control provides the most assurance about the reliability of evidential matter.