Text: 7.24 In identifying potential sources of data that could be used as audit evidence, auditors should consider the validity and reliability of these data, including data collected by the audited entity, data generated by the auditors, or data provided by third parties, as well as the sufficiency and relevance of the evidence.
Entailment: Valid and reliable data should be used in auditing procedures.
Contradiction: Data generated by the auditors is forbidden.