In determining the reliability of the data to be used by the audit team, an auditor discovers the data is controlled internally by the accounting department. Which of the following is the most likely step the auditor would take after learning of this information?

Multiple Choice

• The auditor should not rely on the data and perform a different procedure to obtain sufficient, appropriate audit evidence.

• The auditor should consider obtaining information from a more reliable source before continuing with the ADA.

• The auditor should rely on the data and continue to perform the ADA.

• The auditor should ask management if the information can be relied upon.