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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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