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Please which form of audit evidence is more reliable :
Auditor generated evidence OR
External evidence like 3rd party confirmations?
The auditor generates all evidence by analytical procedures, enquiry, confirmation, observation, inspection, reperformance and recalculation.
So you have not presented alternatives: 3rd party confirmations mean that auditor has, for example, organised a receivables cirrulation or has, for example, reconciled supplier statements to the payables accounts.
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