Reliability of Audit Evidence

What Makes Evidence Reliable?

Some evidence is inherently more persuasive than others. Auditors evaluate evidence based on independence, objectivity, documentation, and the effectiveness of internal controls.

• Evidence from independent parties is more reliable than internal evidence.
• Written evidence is generally more reliable than oral evidence.
• Evidence obtained directly by the auditor is more persuasive than indirectly obtained evidence.
• Strong internal controls increase the reliability of internally generated evidence.

External > Auditor Obtained > Internal > Oral