Au-c 500 describes five generalizations about the reliability of evidence. the situations given below indicate the relative degrees of assurance provided by two types of evidence obtained in different situations. which describes an exception to one of the generalizations?
a. the auditor has obtained greater assurance about the balance of sales at plant a, where (s)he has made limited tests of details because of effective internal control, than at plant b where (s)he has made extensive tests of details because of ineffective internal controlsb. the auditor's computations of interest payable on outstanding bonds provides greater assurance than reliance on client's calculationc. the report of an auditor's specialist regarding the valuation of a collection of paintings held as an investment provides greater assurance than the auditor's physical observation of the paintings. d. the schedule of insurance coverage obtained from the company's insurance agent provides greater assurance than one prepared by the internal audit staff