Of the following which is the least persuasive type of audit evidence ........

Auditing Audit and auditor's report

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Of the following, which is the least persuasive type of audit evidence ?

Bank statements obtained from the client.

Documents obtained by auditor from third parties directly.

Carbon copies of sales invoices inspected by the auditor.

Computations made by the auditor.

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Explanation:

- Understanding Audit Evidence:

- Audit evidence varies in terms of reliability and persuasiveness.

- Directly obtained evidence tends to be more reliable than that obtained indirectly or via the entity being audited.

- Option Analysis:

- Option 1 - Bank statements obtained from the client: Bank statements are generally reliable, but the fact they come from the client slightly reduces their persuasiveness.

- Option 2 - Documents obtained by auditor from third parties directly: The most persuasive, as they are obtained directly from an independent source.

- Option 3 - Carbon copies of sales invoices inspected by the auditor: Correct, these are less persuasive because they are internal documents controlled and possibly influenced by the client.

- Option 4 - Computations made by the auditor: Reliable, as they are generated independently by the auditor.

- The correct answer is Carbon copies of sales invoices inspected by the auditor from Option 3.