Evidence comes in various types and has different degrees

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Evidence comes in various types and has different degrees of reliability. Following are some statements that compare various types of evidence.

a.

A bank confirmation versus observation of the segregation of duties between cash receipts and recording payment in the accounts receivable subsidiary ledger.

b. An auditor%u2019s recalculation of depreciation versus examination of raw material requisitions.
c.

A bank statement included in the client%u2019s records versus shipping documents.

d.

Physical inspection of common stock certificates held for investment versus physical examination of inventory components for a personal computer.

Required:

For each situation, indicate whether the first or second type of evidence is more reliable. Provide a rationale for your choice.

Reference no: EM13584620

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