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2016年美國CPA練習(xí)題精選：Financial 55
Which of the following types of audit evidence generally is the most reliable?
a. Analytical procedures.
b. Confirmation of account information.
c. Review of prior-year audit procedures.
d. Inquiries made of management.
答案：B
Explanation
Choice "b" is correct. Confirmations are among the most reliable types of evidence, as they constitute external evidence sent directly to the auditor.
Choice "d" is incorrect. Inquiries provide oral evidence, which is less reliable than confirmations.
Choice "a" is incorrect. Analytical procedures provide the auditor with direct personal knowledge, but because these procedures often are based on internal accounting data, the evidence obtained is not as reliable as that obtained from confirmations.
Choice "c" is incorrect. Review of audit procedures from the previous year does not provide appropriate audit evidence regarding the current year's financial statements.
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