登录之后可查看解析

D is corrent because audit evidence obtained from independent sources outside the entity (such as bank statements received directly from a financial institution) provide greater assurance of reliability than that secured solely within the entity.
A is incorrect as inquiries of the client’s internal audit staff result in audit evidence secured solely within the entity.
B is incorrect because the reliability of the results obtained using analytical procedures performed on the entity’s trial balance are based upon internally secured information.
C is incorrect as inspection of purchase orders results in audit evidence generated by the entity.