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Audit evidence obtained directly by the auditor will not be reliable if
Electronic Signals
Electrical impulses or waves used to transmit information over distances, through wires, air, or other media.
Fax Machine
A device that transmits scanned printed material (both text and images) to a telephone number connected to a printer or other output device.
XML
Extensible Markup Language, a flexible language that facilitates the sharing of structured data across different information systems.
Forms
Predefined documents with blank fields that users can fill out, often used for applications, requests, or data entry.
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