Which of the Following Statements Concerning Evidence Is Correct

Multiple Choice

Which of the following statements concerning evidence is correct?

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