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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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