The following are nine situations, each containing two means of accumulating evidence: (Click the icon to view the nine situations.) Requirements a. Identify the six factors that determine the reliability of evidence. b. For each of the nine situations, state whether the first or second type of evidence is more reliable. c. For each situation, state which of the six factors affected the reliability of the evidence. Requirement a. Identify the six factors that determine the reliability of evidence. (Identify all six from the list below.) A. Inquiries of the client B. Auditor's direct knowledge C. Timeliness D. Analytical procedures E. Independence of provider F. Qualifications of individual providing the information G. Effectiveness of client's internal controls H. Documentation I. Recalculation J. Confirmation K. Degree of objectivity
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