Absolutely No. Geology changes in both vertical and horizontal trends of the subsurface including both the topsoil and the deeper subsurface. In some cases, the topsil may be coverred by outcrops which are not the overburden layers. Therefore, in an attempt to make resistivity data interpretation, geology, well log information and geophysical measurements have to be integrated in order to have high degree of valid interpretation of the topsoil. The idea of assuming that topsoil is the overburden is scientifically wrong and inappropriate.