Which of the Following Statements Concerning Audit Evidence Is Correct

Multiple Choice

Which of the following statements concerning audit evidence is correct?

A) Reliable evidence supporting management's assertions should be conclusive rather than merely persuasive.
B) An effective internal control structure contributes little to the reliability of the evidence created within the entity.
C) The cost of obtaining evidence is not an important consideration to an auditor in deciding what evidence should be obtained.
D) A client's accounting data cannot be considered sufficient audit evidence to support the financial statements.