Which of the following statements is most accurate about the reliability of audit evidence?

a. Information obtained indirectly from independent outside sources is more persuasive than the auditor's direct personal knowledge obtained through observation and inspection.

b. The reliability of audit evidence refers to the amount of corroborative evidence obtained.

c. Verbal statements of fact by management are as reliable as documentary evidence.

d. To be viewed as reliable, audit evidence must be obtained from outside the audited entity.

e. The more effective the entity's internal controls, the more assurance it provides about the reliability of the accounting data and financial statements.

In testing the completeness assertion, an auditor ordinarily tests in which direction?

a. From the financial statements to the potentially prematurely recorded items.

b. From the potentially prematurely recorded items to the financial statements.

c. From the supporting source documents to the accounting records.

d. From accounting records to the supporting source documents.

e. From the general ledger to the subsidiary ledger.