Final answer:
The most persuasive type of audit evidence is 4)external evidence, as it is derived from independent and reliable sources outside of the entity being audited and is less likely to be manipulated.
Step-by-step explanation:
When assessing the most persuasive type of audit evidence, it is essential to consider the reliability and source of the evidence. Among the options provided, external evidence usually holds the highest degree of reliability, as it is obtained from independent sources outside of the entity being audited.
Such evidence often encompasses confirmation from third parties, bank statements, and other documents that are not influenced by the entity's internal processes or biases. This type of evidence garners higher assurance because it is less likely to be subject to manipulation or error compared to the other forms mentioned.
It's important to note that while documentary evidence can also be quite convincing, especially when it comes from reliable sources, there's a distinct trustworthiness attributed to evidence that originates externally, as there's an inherent objectivity associated with third-party or external confirmations.
The efficacy of documentary evidence would depend on considerations such as the author, the audience, the intent, and the context. On the other hand, oral evidence, such as personal statements or interviews, is often the least reliable due to its susceptibility to misinterpretation or bias.
Within the field of auditing, it is crucial for auditors to use a range of evidence types to corroborate their findings, and while all types of evidence can be useful, the most persuasive evidence typically comprises information that auditors can independently verify or that comes from a reputable third-party source.