Which of the following statements is correct?
a. Sufficiency refers to the quality of
evidence, while appropriateness refers to
the quantity of evidence.
b. The reliability of evidence is influenced
not by its nature but by its source.
c. The performance of consulting
services for audit clients does not, in
and of itself, impair the auditor’s
independence.
d. A belief that management and those
charged with governance are honest and
have integrity relieves the auditor of the
need to maintain professional scepticism.
a. Sufficiency refers to the quality of
evidence, while appropriateness refers to
the quantity of evidence.
b. The reliability of evidence is influenced
not by its nature but by its source.
c. The performance of consulting
services for audit clients does not, in
and of itself, impair the auditor’s
independence.
d. A belief that management and those
charged with governance are honest and
have integrity relieves the auditor of the
need to maintain professional scepticism.