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

Exercise 2

Audit evidence can come in different forms with different degrees of reliability. Which of the following is the most persuasive type of evidence?
A) Bank statements obtained from the entity.
B) Computations made by the auditor.
C) Prenumbered entity sales invoices.
D) Vendors' invoices included in the entity's files.