Appropriateness of audit evidence


Which of the following statements is generally correct about the appropriateness of audit evidence?

A. The more effective the internal control, the more assurance it provides about the reliability of the accounting data and financial statements.

B. Appropriateness of audit evidence refers to the amount of corroborative evidence obtained.

C. Information obtained indirectly from independent outside sources is more persuasive than the auditor's direct personal knowledge obtained through observation and inspection.

D. Appropriateness of audit evidence refers only to audit evidence obtained from outside the entity.

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Accounting Basics: Appropriateness of audit evidence
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