QUESTION 12 The presentation assertion refers to transactions and events being recorded in the CONTACTO period. True or You True False QUESTION 13 In evaluating the sufficiency of evidence, the evidence must have which of the following select the most appropriate www Be well documented and crom-referenced in the audit documents, b. Be based on sources that are considered reliable Be persuasive enough to enable the auditor to form a opinion. d. Have a direct relationship to the management assertion under audit