Final answer:
Replies to company employees to auditor oral inquiries is typically the weakest form of evidence in audits, due to its lack of independent corroboration and susceptibility to bias and misunderstanding.
Step-by-step explanation:
In the context of audit evidence, the reliability of different types of evidence can vary. Ordinarily, replies to company employees to auditor oral inquiries are considered the weakest form of evidence. This is because such evidence is not independently corroborated and is based on verbal communication, which can be influenced by misunderstandings or personal bias. In contrast, actual physical evidence is often the most reliable as it includes tangible items that can be inspected and verified. Documentary evidence obtained from outside the company usually ranks higher in terms of reliability than the same type obtained internally, due to the external source's lack of direct interest in the company's affairs. Lastly, documentary evidence obtained from inside the company is more reliable than oral replies but still less so than external documentary evidence or physical evidence because of the potential for internal manipulation or error.