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

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Muhammad Javed ACA
12-April-2015

Question ajoutée par Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
Date de publication: 2016/02/11

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par Omar Akmad , Accountant , Bangsamoro Development Agency

Factors that highly affect the reliability of audit evidence are:

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

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par sarah amaya

Degreee of risk misstatement Materiality of items Size of business Financial position of the company

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