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      Question

      Which of the following constitutes the most reliable

      audit evidence?
      A Verbal confirmation from staff Correct Answer Incorrect Answer
      B Written confirmation from debtors Correct Answer Incorrect Answer
      C Internal memo Correct Answer Incorrect Answer
      D Management representation Correct Answer Incorrect Answer

      Solution

      External, third-party evidence (like debtor confirmation) is more reliable than internal documents or oral statements.

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