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Record made up and kept within the entity in connection with its accounting records. It does not go to or come from external parties. Examples are employee time sheets, employee W-2s, inventory receiving reports, and duplicate purchase invoices. The auditor puts much more reliance on external documents than internal ones since they are derived from outside independent parties. Internal documents do not serve as very reliable evidence in the CPA's examination of a client's records

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Q: What is internal document reference?
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