Which of the Following Presumptions Is Correct About the Reliability

Multiple Choice

Which of the following presumptions is correct about the reliability of audit evidence?

A) Information obtained indirectly from outside sources is the most reliable evidential matter.
B) To be reliable, audit evidence should be conclusive rather than persuasive.
C) Reliability of audit evidence refers to the amount corroborative evidence obtained.
D) An effective internal control structure provides more assurance about the reliability of audit evidence.