Begin by identifying the similarities between evidence in a legal case and evidence in an audit of financial statements. (Select all that apply.) A. In both, the consequences of an incorrect decision in both situations can be equally undesirable. B. The guilt of a defendant in a legal case must be proven beyond a reasonable doubt. This is similar to the concept of sufficient appropriate evidence in an audit situation. As with a judge or jury, an auditor cannot be completely convinced that his or her opinion is correct, but rather must obtain a high level of assurance. C. In both, evidence is used by an unbiased person to draw conclusions. D. In both, the nature of evidence relies heavily on testimony by witnesses and other parties involved. E. In both, a judge or jury decides the guilt or innocence of the defendant based on the evidence