Determine Which of the Following Is the Most Correct Statement

Multiple Choice

Determine which of the following is the most correct statement regarding the reliability of audit evidence.

A) Information that is indirectly obtained from external sources is the most reliable audit evidence.
B) Reliability of audit evidence is dependent upon the evidence being subjective.
C) Reliability of evidence refers to the amount of evidence obtained.
D) If internal controls are effective, evidence obtained is more reliable than when the controls are not effective.