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

Question

Quizplus · Accepted Answer

An external document is any document that originates outside of the client's organization. It may be received by the client and then provided to the auditor as evidence, but it was not prepared by the client's personnel. Examples of external documents may include vendor invoices, bank statements, and customer contracts.

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