alleryStart learning →Big data can raise evidence reliability as it is obtained directly by the auditor from
AInternal ledgers
BExternal sources
CManagement accounts
DThe client's own staff
Answer & Solution
Correct answer: B. External sources
Being an external source gathered directly by the auditor, it is harder for the client to tamper with.
Keep practising Audit Evidence
Browse all Audit Evidence questions for CA Inter, or explore more Auditing topics.
Related questions
Along with US GAAS, the most commonly used external audit standards areWhy is a consultant auditor engaged by a firm?Which body sets internationally recognised standards for internal auditors?An integrated audit gives an opinion on the statements and also onVerifying cost accounts and records and checking adherence to cost accounting objectives iThough paid by the client, an external auditor is regarded asOn what does the opinion on financial statements depend?An audit seeks to provide only what level of assurance?