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Which of the Following Is an Essential Factor in Evaluating

Question 81

Multiple Choice

Which of the following is an essential factor in evaluating the sufficiency of evidence? The evidence must


A) Be well documented and cross-referenced in the audit documents.
B) Be based on sources that are considered reliable.
C) Bear a direct relationship to the audit assertion.
D) Be persuasive enough to enable the auditor to form an opinion.

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