What type of evidence would provide the highest level of assurance in an attestation engagement?
A)Evidence secured solely from within the entity.
B)Evidence obtained from independent sources.
C)Evidence obtained indirectly.
D)Evidence obtained from multiple internal inquiries.

Question

Quizplus · Accepted Answer

Evidence obtained from independent sources would provide the highest level of assurance in an attestation engagement as it is not biased and is obtained from a source other than the entity being attested. Evidence from sources within the entity may be biased or manipulated, whereas evidence obtained indirectly or from multiple internal inquiries may not provide sufficient assurance.

What Type of Evidence Would Provide the Highest Level of Assurance