Which of the Following Is the Most Accurate Statement Regarding

Multiple Choice

Which of the following is the most accurate statement regarding audit evidence?

A) Audit evidence gathered by an auditor from outside an enterprise is reliable.
B) Accounting data developed under satisfactory conditions of internal control are more relevant than data developed under unsatisfactory internal control conditions.
C) Oral representations made by management are not valid evidence.
D) The auditor must obtain sufficient appropriate audit evidence.