The Following Statements Were Made in a Discussion of Audit

Multiple Choice

The following statements were made in a discussion of audit evidence between two CPAs. Which statement is not valid concerning audit evidence?

A) "I am seldom convinced beyond all doubt with respect to all aspects of the statements being examined."
B) "I would not undertake that procedure because at best the results would only be persuasive and I'm looking for convincing evidence."
C) "I evaluate the degree of risk involved in deciding the kind of evidence I will gather."
D) "I evaluate the quality of the evidence I can obtain, prior to choosing evidence."