Rely or Reject
Eighteen pieces of evidence, each with its provenance. Rely, rely with caveats, or reject — then say what decided it. Two of these are the same Excel file and get opposite answers, because reliability was never a property of the file.
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The calls follow the standard reliability hierarchy — directly obtained and re-performed evidence over client-provided, inquiry corroborative and never substantive, and information produced by the entity judged on completeness and accuracy rather than on format. Educational, and not an audit opinion.