Which of the Following Presumptions Does Not Relate to the Reliability

Multiple Choice

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

A) The more effective the internal control structure, the more assurance it provides about the accounting data and financial statements.
B) An auditor's 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 persuasive 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.