Which of the following is the least persuasive documentation in support of an auditor's opinion?

A. Schedules of details of physical inventory counts conducted by the entity.
B. Notation of an independent appraiser's conclusions documented in the auditor's working papers.
C. Notation of auditor's inferences drawn from ratios and trends.
D. Lists of negative confirmation requests for which no response was received by the auditor.


Answer: A

Business

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A) 60; 90 B) 90; 140 C) 60; 140 D) 40; 60

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