Which of following statements about evidence are appropriate?
A.
The reliability of audit evidence is increased when it is obtained from independent sources outside the entity.
B.
The reliability of audit evidence which is generated internally is increased when the related controls imposed by the entity, including those over its preparation and maintenance, are effective.
C.
Audit evidence obtained directly by the auditor is more reliable than audit evidence obtained indirectly or by inference.
D.
Audit evidence in documentary form, whether paper, electronic or other medium, is more reliable than evidence obtained orally.