Which of the following forms of evidence for the auditor would be considered the MOST reliable?

A. An oral statement from the auditee

B. The results of a test performed by an IS auditor

C. An internally generated computer accounting report

D. A confirmation letter received from an outside source

Explanation:

Evidence obtained from outside sources is usually more reliable than that obtained from within the organization. Confirmation letters received from outside parties, such as those used to verify accounts receivable balances, are usually highly reliable. Testing performed by an auditor may not be reliable, if the auditor did not have a good understanding of the technical area under review.