Which Statement Concerning Audit Evidence Is Not Valid

Multiple Choice

Which statement concerning audit evidence is not valid?

A) The auditor is seldom convinced beyond all doubt with respect to all aspects of the financial statements being audited.
B) The auditor performs tests to collect convincing evidence that the financial statements are not misstated.
C) The auditor weighs the cost of obtaining evidence with its usefulness.
D) The auditor considers the amount of risk present in deciding the nature and extent of evidence to be collected.