Sources of audit evidence which increases its Reliability

1

Obtained from independent sources

Audit evidence is more reliable when it is obtained from knowledgeable independent sources outside the entity.

2

Related controls are effective

Audit evidence that is generated internally is more reliable when the related controls imposed by the entity are effective.

3

Obtained directly by auditors

Audit evidence obtained directly by the auditor .

4

Obtained in the documentary forms

Audit evidence is more reliable when it exists in documentary form, whether paper, electronic, or other medium.for example, a written record of a matter discussed in  meeting is more reliable than a just oral representation.

5

Provided in orginal documents

Audit evidence provided in original documents is more reliable than audit evidence provided by photocopies or facsimiles