Which of the following statements is not a correct use of the terminology in relation to audit evidence?
A) Evidence obtained from an independent source outside the client organization is more reliable than that obtained from within.
B) Documentary evidence is more reliable when it is received by the auditor indirectly rather than directly.
C) Documents that originate outside the company are considered more reliable than those that originate within the client's organization.
D) External evidence, such as communications from banks, is generally regarded as more reliable than answers obtained from inquiries of the client.

Question

Quizplus · Accepted Answer

This statement is not correct as documentary evidence is more reliable when it is received directly from the source rather than indirectly. Indirect receipt of documents can introduce the possibility of tampering or alteration of the evidence. The other statements are all correct uses of audit terminology.

Which of the Following Statements Is Not a Correct Use