Which of the following types of audit evidence is the least reliable?
A)Evidence from the client's organization.
B)Evidence derived from a well-controlled system.
C)Evidence from independent outside sources.
D)Original documents.

Question

Quizplus · Accepted Answer

Evidence from the client's organization is considered the least reliable because it may be biased or manipulated to hide material misstatements. This is why auditors ordinarily seek corroborating evidence from independent outside sources. Evidence derived from a well-controlled system is generally more reliable than evidence from the client's organization, but it can still be compromised by fraud or error. Original documents can be highly reliable, but their authenticity and accuracy need to be carefully verified.

Which of the Following Types of Audit Evidence Is the Least