Which of the following statements regarding evidence is incorrect? The sufficiency of evidence is independent of the risks of material misstatement. Relevant evidence is obtained from direct tests of assertions or internal controls. Bank statements are more reliable forms of documentary evidence than a client's sales invoices. Audit evidence is obtained to provide a basis for the auditor's opinion on a set of financial statements. When performing substantive tests of details, an auditor selected checks written in January 20XY to obtain evidence regarding the balance of accounts payable as of December 31,20XX. This procedure is designed to provide direct evidence regarding which assertion? Existence Completeness Rights \& Obligations Presentation \& Disclosure