Which of the following statements is incorrect regarding the reliability of audit evidence? a. While internal audit evidence is considered to be acceptable, the auditor usually prefers audit evidence form external sources. b. Oral representation by the client management is not a valid evidence. c. The effectiveness of accounting and internal control adds to the reliability of internal evidence. d. Audit evidence obtained directly by the auditor is more reliable than that one provided by the client.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Which of the following statements is incorrect regarding the reliability of audit evidence?

a. While internal audit evidence is considered to be acceptable, the auditor usually prefers audit evidence form external sources.

b. Oral representation by the client management is not a valid evidence.

c. The effectiveness of accounting and internal control adds to the reliability of internal evidence.

d. Audit evidence obtained directly by the auditor is more reliable than that one provided by the client.

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