Help Save & Exit 27 Sarah, a senior manager from an audit firm, D&F LLP, is coaching her junior auditors on the hierarchy of audit evidence. At the end of the session, she quizzes the team by asking, "What types of audit evidence are considered the most reliable?" Which of the following is the correct answer? Multiple Choice O External-internal documentation, internal documentation (with good internal controls), observation, and analytical procedures O Internal documentation (with poor internal controls), inquiry, and broad analytical procedures O Internal documentation (with good internal controls), inquiry, and broad analytical procedures O Recalculation/reperformance, external documentation, confirmation, and physical inspection