The "reliability" of evidence
A)is related to the legality of the evidence and the circumstances under which the evidence is obtained
B)is related to the source and nature of the evidence and the circumstances under which the evidence is obtained
C)is related to the connection between the purpose of the audit evidence and the evidence gathered by the audit procedure
D)is related to the purpose of the audit evidence and the variety of evidence gathered by the audit procedure

Question

Quizplus · Accepted Answer

The reliability of evidence is determined by the source and nature of the evidence and the circumstances under which it was obtained. This includes factors such as the competence and objectivity of the provider, the originality and relevance of the information, the controls surrounding the source of the evidence, and the reliability of the process used to extract the information. Legal considerations can also impact the reliability of evidence, such as whether it was obtained through proper procedures or is admissible in court. However, the primary factors that determine the reliability of evidence are related to the source and nature of the evidence and the circumstances under which it was obtained.

The "Reliability" of Evidence