Which of the Following Statements Relating to the Appropriateness of Audit

Multiple Choice

Which of the following statements relating to the appropriateness of audit evidence is always true?

A) Evidence gathered by an auditor from outside an entity is reliable.
B) Accounting data developed under a satisfactory internal control are more relevant than data developed under unsatisfactory internal control conditions.
C) Oral representations made by management are not valid evidence.
D) Evidence gathered by auditors must be both reliable and relevant to be considered appropriate.