Which of the following statements regarding audit evidence would be the least appropriate for an internal auditor to make?
a. “I consider the level of risk involved when deciding the kind of evidence I will gather.”
b. “I do not perform procedures that provide persuasive evidence because I must obtain convincing evidence.”
c. “I evaluate both the usefulness of the evidence I can obtain and the cost to obtain it.”
d. “I am seldom absolutely certain about the conclusions I reach based on the evidence I examine.”