What are the four factors that influence the reliability of audit evidence?

Factors that highly affect the reliability of audit evidence are:

1. Source ; Source is evaluated based on its provider's independence, objectivity, internal control's strength and etc.
2. Verifiability ; Such as Official Receipts with OR number, Particulars, date and  company name and etc.
3. Technical Procedures Used; Such as Sampling Techniques
4. Auditor's knowledge