Which of the following statements about audit evidence is true?

Group of answer choices

A. Internal documents (i.e., documents generated by the company being audited) are considered just as reliable as external documents (i.e., documents generated by a third party)

B. Documentary evidence cannot be in electronic form

C. If the risk of material misstatement is low, you will not need to gather as much evidence

D. "Sufficient and appropriate" implies that the same amount of evidence should be collected for each account.