A document that the auditor receives from the client, but which was prepared by someone outside the client's organisation, is:
A) an internal document.
B) an inquiry.
C) an external document.
D) a confirmation.

Question

Quizplus · Accepted Answer

An external document is a document that originated outside of the client's organization, such as a bank statement or a vendor invoice. It is important for auditors to verify the authenticity of these documents and therefore they are different from internal documents which originate from within the client's organization. An inquiry is a request for information and a confirmation is a response from an independent third party verifying the accuracy of information provided by the client.

A Document That the Auditor Receives from the Client, but Which