External documentation may lack reliability.Which of the following is the most probable reason for that?
A)the external party may be competent in performing duties.
B)the documentation may be properly understood by the client in the response.
C)the auditor may decide not to use the documentation and replace it with other documents.
D)the documentation may have been altered if the process is not controlled from inception.

Question

Quizplus · Accepted Answer

If the process of creating and controlling the external documentation is not properly managed from the beginning, there is a higher risk that the documentation may have been altered or is not accurate. This can decrease the reliability of the external documentation. Options A and B are factors that can increase the reliability of external documentation, while option C is a decision made by the auditor and does not directly impact the reliability of the external documentation.

External Documentation May Lack Reliability