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Question : Which of the following is the LEAST reliable audit evidence ?
The Correct Answer is : C. Oral representations Explanation : Evidence has to be relevant, reliable, sufficient and useful. However, some evidence is more reliable than others. In this case, oral representations would be the least reliable evidence unless they are documented and can be substantiated. This type of evidence often depends on the independence of the provider of the evidence, his/her expertise and his/her objectivity. The other evidence choices listed are documentary in nature and therefore considered more reliable.
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| จำนวนผู้เยี่ยมชม | : |   |
| ปรับปรุงครั้งล่าสุด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
| ถือกำเนิด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
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