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Sources of audit evidence which increases its Reliability

Following are the sources of evidences which increses the reliability of evidences.



Let us learn one by one :


Obtained from independent sources

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


Related controls are effective

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


Obtained directly by auditors

Audit evidence obtained directly by the auditor .


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.


Provided in orginal documents

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

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