Evidence obtained directly by the auditor will NOT be reliable if:
A) it is impossible for the auditor to obtain additional corroborative evidence.
B) the client denies its veracity.
C) the auditor lacks the qualifications to evaluate the evidence.
D) it is provided by the client's solicitor.

Question

Quizplus · Accepted Answer

The reliability of evidence depends on the competence of the provider and the circumstances under which it is produced. If the auditor lacks the skills or expertise necessary to evaluate the evidence, then it cannot be considered reliable. Choices A, B, and D do not necessarily affect the reliability of evidence obtained directly by the auditor. However, if the auditor is unable to obtain additional corroborative evidence, they may need to consider alternative sources or methods to obtain sufficient evidence to support their conclusions.

Evidence Obtained Directly by the Auditor Will NOT Be Reliable