Which of the following would normally be the MOST reliable evidence for an auditor?

A.
A confirmation letter received from a third party verifying an account balance

B.
Assurance from line management that an application is working as designed

C.
Trend data obtained from World Wide Web (Internet) sources

D.
Ratio analysts developed by the IS auditor from reports supplied by line management

Explanation:
Evidence obtained from independent third parties almost always is considered to be the most
reliable. Choices B, C and D would not be considered as reliable.