Which of these would generally be considered the least appropriate form of evidence?
A) the auditor's computation of earnings per share
B) pre-numbered sales invoices prepared by the accounts receivable clerk
C) the auditor's inspection of new machinery acquisitions for the current year where the client is a computer manufacturer
D) correspondence from the client's solicitor concerning litigation

Question

Quizplus · Accepted Answer

Pre-numbered sales invoices prepared by the accounts receivable clerk are considered less reliable because they are internally generated documents and can be easily manipulated or altered by the client.

Which of These Would Generally Be Considered the Least Appropriate