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Which of the following is false regarding audit evidence? A The two determinants of the persuasiveness of evidence are relevance and reliability. B Analytical procedures

Which of the following is false regarding audit evidence?

A

The two determinants of the persuasiveness of evidence are relevance and reliability.

B

Analytical procedures consist of evaluations of financial information through analysis of plausible relationships among financial and nonfinancial data.

C

The list of audit procedures for an audit area or an entire audit is called an audit program.

D

An audit procedure is the detailed instruction that explains the audit evidence to be obtained during the audit.

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