Which of the following statements about the competence of evidence is always true? a. Evidence gathered by

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Which of the following statements about the competence of evidence is always true?

a. Evidence gathered by an auditor from third parties is reliable.

b. Accounting data developed when control risk is low is more relevant than data developed when control risk is high.

c. Oral representations made by management are not valid evidence.

d. To be competent, evidence must be both valid and relevant.

Choose the correct answer.

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