14. Which of the following statements concerning audit evidence is correct?
(A) Appropriate evidence supporting management's assertions should be convincing rather than persuasive.
(B) Effective internal controls contribute little to the reliability of the evidence created within the entity.
(C) The cost of obtaining evidence is not an important consideration to an auditor in deciding what evidence should be obtained.
(D) A client's accounting data cannot be considered sufficient audit evidence to support the financial statements.
(E) Obtaining a client's written representation is considered a sufficient audit evidence for Auditors.

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