Question：Which of the following should provide the auditor with the most persuasive evidence of the company's ownership of a freehold property?

　　A. Inspection by the auditors of the title deeds held by the company solicitors.

　　B. Physical inspection of the building by the auditors.

　　C. Oral acknowledgement by company directors.

　　D. Inspection of the bank statement showing payment.

　　The correct answer is: Inspection by the auditors of the title deeds held by the company solicitors.

　　Inspection of the bank statement showing payment proves that an amount was paid but is not the most persuasive evidence for ownership.

　　Physical inspection of the building by the auditors gives comfort over existence rather than ownership, and oral acknowledgement by company directors is a weak form of evidence being an oral representation by management only.