Which of the Following Statements Relating to Audit Evidence Is

Multiple Choice

Which of the following statements relating to audit evidence is the most accurate statement?

A) Audit evidence gathered by an auditor from outside an enterprise is reliable.
B) Accounting data developed under satisfactory conditions of internal control are more relevant than data developed under unsatisfactory internal control conditions.
C) Oral representations made by management are not valid evidence.
D) The auditor must obtain sufficient appropriate audit evidence.