The reliability of audit evidence depends on its source, nature, and the circumstances under which it is obtained, including the controls over its…

While recognising that exceptions may exist, the following generalisations about the reliability of audit evidence may be useful: The reliability of audit evidence is increased when it is obtained from independent sources outside the entity.The reliability of audit evidence that is generated internally is increased when the related controls, including those over its preparation and maintenance, imposed by the entity are effective.Audit evidence obtained directly by the auditor is more reliable than audit evidence obtained indirectly or by inference.Audit evidence in documentary form, whether paper, electronic, or other medium, is more reliable than evidence obtained orallyAudit evidence obtained as original documents is more reliable than audit evidence obtained as photocopies or facsimiles, or documents that have been filmed, digitised or otherwise transformed into electronic form because in these cases the reliability of which may depend on the controls over their preparation and maintenance.