30. Which of the following presumptions is related to the sufficiency of audit evidence? Evidence obtained from independent sources outside the entity is more reliable than evidence a. b. The independent auditor's direct personal knowledge, obtained through observation and inspection, C. The cost of all alternative types of evidence should be considered before selec d. Th secured solely within the client. is more persuasive than information obtained indirectly. evidence. ting the best type(s) of e more effec financial statements. tive internal control, the more assurance it provides about the accounting data and