Determine Which of the Following Is Most Correct Regarding the Reliability

Determine which of the following is most correct regarding the reliability of audit evidence.

A) Information that is indirectly obtained from external sources is the most reliable audit evidence.
B) Reliability of audit evidence is dependent upon the evidence being convincing.
C) Reliability of evidence refers to the amount of evidence obtained.
D) An effective internal control system provides more reliable audit evidence.

Correct Answer:

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