• The reliability of audit evidence is higher when it is obtained From independent sources
outside the entity
• The reliability of audit evidence that is generated internally is increase when the relates
control including those over its preparation and maintenance imposed by the entity are
effective.
• Audit evidence obtained directly by the auditor (for example, observation of the
application of a control) is more reliable than audit evidence obtained indirectly or by
inference (for example inquiry about the application of a control).
• Audit evidence in documentary form, whether paper, electronic or other more reliable
than evidence obtained orally (for example, a contemporaneously written record of a
meeting is more reliable than a subsequent oral representation of the matters discussed),
• Audit evidence provided by original documents is more reliable than audit evidence
provided by photocopies or facsimiles documents that have been filmed digitised or
otherwise transformed into electronic form, the reliability of which- may depend on the
controls over their preparation and maintenance.
Kavungya answered the question on May 14, 2019 at 13:27
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