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 audit evidence.
B) To be reliable, audit evidence should be convincing rather than persuasive.
C) Reliability of audit evidence refers to the amount of corroborative evidence obtained.
D) An effective internal control system provides more reliable audit evidence.