Competent evidence is best defined as evidence that: a. Is reasonably free from error and bias and

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Competent evidence is best defined as evidence that:
a. Is reasonably free from error and bias and faithfully represents that which it purports to represent.
b. Is obtained by observing people, property, and events.
c. Is supplementary to other evidence already gathered and that tends to strengthen or confirm it.
d. Proves an intermediate fact, or group of facts, from which still other facts can be inferred.

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Internal Auditing Assurance & Advisory Services

ISBN: 9780894139871

4th Edition

Authors: Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Cris Riddle, Mark Salamasick, Paul J. Sobel

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