15. Which of the following statements is not a correct statement regarding audit evidence for balance sheet accounts? (A) Evidence obtained from an independent source outside the client organization is more reliable than that obtained from within. (B) Evidence is usually more persuasive when it is obtained from various times throughout the client's year. (C) Documentary evidence is more reliable when it is received by the auditor directly rather than indirectly. (D) External evidence, such as communications from banks, is generally regarded as more reliable than answers obtained from inquiries of the client.