The reliability of audit evidence can be influenced by several factors. Among the characteristics you've mentioned:
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Logical connection with the purpose of the audit procedure or the assertion being tested: The relevance of the evidence to the specific audit objective or assertion it is intended to support directly affects its reliability. If there's a strong logical connection, the evidence is more reliable.
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Level of experience of the auditor: While the auditor's experience can contribute to their ability to evaluate and interpret evidence, the experience itself does not directly impact the reliability of the evidence. However, an experienced auditor may be better equipped to identify unreliable evidence.
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Whether the entity producing the evidence has implemented related effective controls: The existence and effectiveness of controls over the completeness and accuracy of the information significantly impact the reliability of audit evidence. Strong controls increase confidence in the evidence, while weak or absent controls may cast doubt on its reliability.
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The level of assurance needed to obtain from the audit procedure: The desired level of assurance influences the type and extent of audit evidence required. More reliable evidence is typically needed for higher levels of assurance.
In summary, the first and third characteristics directly affect the reliability of audit evidence, while the second and fourth characteristics relate more to the auditor's evaluation and requirements rather than the inherent reliability of the evidence itself.
