Biology Forums - Study Force

Which of the following statements is not a correct statement regarding audit evidence?

▸ Evidence obtained from an independent source outside the client organization is more reliable than that obtained from within.

▸ Documentary evidence is more reliable when it is received by the auditor indirectly rather than directly.

▸ Documents that originate outside the company are considered more reliable than those that originate within the client's organization.

▸ External evidence, such as communications from banks, is generally regarded as more reliable than answers obtained from inquiries of the client.

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