What would Yield Highest level of evidence?

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Which would Yield Highest level of evidence = Susceptible to Prediction by the auditor

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The relationships of payroll expense transactions tend to be more predictable than those for such balance sheet accounts as accounts payable and accounts receivable.

 

Relationships involving income statement accounts tend to be more predictable than relationships involving only balance sheet accounts because income statement accounts represent transactions over a period of time.

 

 

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Less Predictable

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Relationships involving transactions subject to management discretion, e.g., advertising expense, also tend to be less predictable.

 

Balance sheet accounts represent amounts at a moment in time. Thus it is less predictable.