Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 39

Which of the following procedures would provide the most reliable audit evidence?
A) Inquiries of the entity's internal accounting staff.
B) Inspection of prenumbered entity purchase orders filed in the vouchers payable department.
C) Observation of procedures performed by the entity's personnel on the entity's trial balance.
D) Inspection of bank statements obtained directly from the entity's financial institution.