External documentation may lack reliability.Which of the following is the most probable reason for that?
A)The external party may be competent in performing duties.
B)The documentation may be properly understood by the client in the response.
C)The auditor may decide not to use the documentation and replace it with other documents.
D)The documentation may have been altered if the process is not controlled from inception.

Question

Quizplus · Accepted Answer

External documentation can be unreliable if there are no controls in place to ensure its integrity. If the process of creating the documentation is not controlled from inception, there is a risk that it may have been tampered with, which can make it less reliable. Choices A and B are not relevant to the reliability of external documentation, while choice C suggests that the auditor has discretion in selecting the documentation to use, but does not explain why external documentation may lack reliability.

External Documentation May Lack Reliability