Q.

Which of the following statements is false?

A. Documentary evidence is more reliable than oral evidence.
B. Evidence, of which the auditor has direct personal knowledge, is the most reliable evidence.
C. Independent evidence obtained from external sources is more reliable than internal evidence.
D. Visual evidence is highly reliable for confirming the ownership of the assets and their value.
Answer» D. Visual evidence is highly reliable for confirming the ownership of the assets and their value.
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