23. Which of the following generalizations in assessing the reliability of audit evidence is incorrect? a. Audit evidence is more reliable when it is obtained from independent sources outside the entity. b. Audit evidence obtained directly by the auditor is more reliable than audit evidence obtained indirectly or by inference. c. Audit evidence is more reliable when it exists in documentary form. d. Audit evidence provided by photocopies is more reliable than that provided by facsimiles