Audit evidence obtained directly by the auditor will not be reliable if
A) the auditor lacks the competence to evaluate the evidence.
B) it is provided by the client's attorney.
C) the client denies its veracity.
D) it is impossible for the auditor to obtain additional corroboratory evidence.

Question

Quizplus · Accepted Answer

The reliability of audit evidence is significantly influenced by the auditor's ability to competently evaluate it. If the auditor lacks the necessary competence, even directly obtained evidence may not be considered reliable, as the auditor may not correctly interpret or assess its relevance and accuracy.

Audit Evidence Obtained Directly by the Auditor Will Not Be