Which of the Following Would Not Be Considered Audit Evidence

Multiple Choice

Which of the following would not be considered audit evidence?

A) Invoices received by the company and retained on the company's IT system in electronic form.
B) The electronic work paper program package used by the auditor to produce the electronic work papers.
C) Hard copy minutes of the Board of Directors and Audit Committee meetings.
D) Electronic images of the front and back of checks that the company has written.