70. Which of the following generalizations does not relate to the appropriateness of evidence? A. Audit evidence from external sources (for example, conrmation received from a third party) is more reliable than that generated internally. B. An auditor's opinion, to be economically useful, is formed within reasonable time and based on evidence obtained at a reasonable cost. C. Audit evidence generated internally is more reliable when the related accounting and internal control systems are effective. D. Audit evidence obtained directly by the auditor is more reliable than that obtained from the entity