What type of evidence is generally considered most reliable?

A Client-prepared documents

B External confirmations from independent third parties

C Management verbal explanations

D Client photocopies

✓ Correct Answer: Option B

External evidence from independent sources is generally more reliable than internally generated evidence.

💡 Why is B) the correct answer?

The correct answer to the question "What type of evidence is generally considered most reliable?" is Option B: External confirmations from independent third parties.

The other options — A) Client-prepared documents, C) Management verbal explanations, D) Client photocopies — are incorrect for this CPA Exam Prep question. As explained above: External evidence from independent sources is generally more reliable than internally generated evidence.

📚 About This CPA Exam Prep Practice Question

This 2-level CPA Exam Prep question from the Auditing & Attestation (AUD) topic is part of BrainForge Quiz's free exam preparation library. Each question includes the correct answer and a detailed explanation to help you understand the underlying concept, not just memorize the answer.

How to use this page: Read the question above, consider all four options (A through D), then check the highlighted correct answer and explanation. For active timed practice, start a free CPA Exam Prep practice test or use flashcards for spaced repetition review.

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What type of evidence is generally considered most reliable?

✓ Correct Answer: Option B

📚 About This CPA Exam Prep Practice Question

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