• Why? Auditing standards rank evidence reliability. External evidence (from third parties) is generally more reliable than internal evidence because it is independent of the client.
• The Trap: Option D is strong, but it relies on client data. Option B is internal and easily manipulated. Option C is the weakest form of evidence.

Auditor's Responsibilities for the Audit - Financial Reporting Council auditing and assurance principles escala answer key

Step 4: The Re-attempt

After 48 hours, retake the same set. Use the answer key only to verify if you have corrected your cognitive bias. The official answer keys for the textbook Auditing

1. The Primacy of Professional Skepticism

The Deep Principle: An auditor neither assumes management is honest nor dishonest. They assume management is indifferent to the truth. auditing and assurance principles escala answer key