External Documentation May Lack Reliability

question 35

Multiple Choice

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.