Given the audit procedures below, which one provides the most reliable evidence?
A) Confirmations
B) Recalculation
C) Reperformance
D) Observations

Question

Quizplus · Accepted Answer

Confirmations provide the most reliable evidence as they involve obtaining direct communication from a third party regarding the accuracy of the information being audited. Recalculation, reperformance, and observations may provide reliable evidence but are not as reliable as confirmations.

Given the Audit Procedures Below, Which One Provides the Most