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VoraPrep Daily CPA — AUD
Day 1 of 3 free trial
Topic: Audit Evidence
Which provides the MOST reliable audit evidence?
A) Oral representation from management
B) Internally generated sales report
C) Bank confirmation received directly by auditor
D) Vendor invoice provided by the client
Reply A, B, C, or D
✅ Correct! Answer: C
Bank confirmations sent directly to the auditor are the most reliable — external source, no client involvement.
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