Question

In the context of the persuasiveness of evidence, which of the following is considered the least persuasive type of evidence?

a) Prenumbered sales invoices
b) Bank statement obtained from the client
c) Vendor's invoice
d) Computations made by the auditor

Answer 1

The least persuasive type of evidence in the context of its persuasiveness is computations made by the auditor, due to the lack of independence and external verification.

Step-by-step explanation:

In the context of the persuasiveness of evidence, the least persuasive type of evidence is typically considered to be computations made by the auditor. This is because such evidence is internally generated and thus may lack independence. On the other hand, evidence such as prenumbered sales invoices and vendor's invoices are generated by independent third parties and can be verified externally, which tends to make them more persuasive. A bank statement obtained from the client also carries more weight than auditor computations because it is provided by an external entity (the bank), but its reliability might be slightly reduced if it is received from the client instead of directly from the bank.