(a)

Up to 1 mark per well explained point, maximum of 4 points.
– Reliability increased when it is obtained from independent sources
– Internally generated evidence more reliable when the controls are effective
– Evidence obtained directly by the auditor is more reliable than evidence obtained indirectly or by
inference
– Evidence in documentary form is more reliable than evidence obtained orally
– Evidence provided by original documents is more reliable than evidence provided by copies

4