Brian is currently auditing the fixed-assets process at a large manufacturing firm. He wants to run a simple diagnostic analytic on changes in the different asset types that make up the fixed-assets account. He wants to obtain reliable data to ensure that the analytic can be utilized as audit evidence. Which of the following types of data obtained by Brian would be considered the most reliable? A. Data obtained through verbal interviews with the fixed-assets manager. B. A spreadsheet obtained by Brian through a query of the fixed-assets database. C. Digital copies of the invoices for all major fixed-assets purchases during the year provided by the fixed-assets manager. D. A spreadsheet provided by the fixed-assets manager detailing all changes to the fixed-assets accounts during the year, including dates and values