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The auditor must consider audit evidence from three sources: 1) Evidence obtained directly by the auditor 2) Evidence obtained from third parties (sources outside the

The auditor must consider audit evidence from three sources:

1) Evidence obtained directly by the auditor
2) Evidence obtained from third parties (sources outside the entity)
3) Evidence obtained from the client.

YOU ARE REQUIRED TO Discuss the above sources of evidence in terms of their reliability from the auditor’s perspective.

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