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Which of the following is the most accurate statement regarding audit evidence? Accounting data developed under...

Which of the following is the most accurate statement regarding audit evidence?

Accounting data developed under satisfactory conditions of internal control are more relevant than data developed under unsatisfactory internal control conditions.

The auditor must obtain sufficient appropriate audit evidence.

Audit evidence gathered by an auditor from outside an enterprise is reliable.

Oral representations made by management are not valid evidence.

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Answer #1
Option B is the answer

The auditor has to obtain sufficient appropriate audit evidence.

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