For each item presented below, indicate which means of gathering evidence would be considered more reliable [(1) or (2)] AND indicate a reason from the following list: A. Independent source of the information (Independence of provider);

B. Auditors direct knowledge;

C. Knowledgeable source (qualifications of individuals providing the information);

D. Degree of objectivity versus subjectivity; and E. Functioning system of internal controls.

CHOOSE ONLY ONE LETTER.

DO NOT DISCUSS your answer. READ CAREFULLY.

Answers Item Number more reliable Letter for reason a. ______ _____ b. ______ _____ c. ______ _____ d. ______ _____ Items

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