B is corrent because copies of sales invoices represent internally generated evidence, which is considered less reliable than externally generated evidence received directly by the auditor.
A is incorrect because externally generated documents received directly by the auditor are considered more reliable evidence than internally generated evidence.
C is incorrect because information obtained directly by the auditor from a third party source is considered more reliable than internally generated evidence.
D is incorrect because computations made by the auditor represent direct personal knowledge, which is considered more persuasive than internally generated evidence.
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