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A注册会计师负责对甲公司20×7年度财务报表进行审计。在获取和评价审计证据时,A注册会计师遇到下列事项,请代为做出正确的专业判断。
在获取的下列审计证据中,可靠性最强的通常是( )。
D.甲公司管理层提供的声明书

A.甲公司连续编号的采购订单
B.甲公司编制的成本分配计算表
C.甲公司提供的银行对账单

【参考答案】

C
解析:审计证据的可靠性受其来源和性质影响,并取决于获取审计证据的具体环境。本小题中选项A、B、D都是内部证据,选项C是外部证据,显然,选项C的审计证据最可靠。
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