1. Identify the six factors that determine the reliability of evidence.

2. For each of the nine situations, state whether the first or second type of evidence is more reliable.

3. For each situation, state which of the six factors affected the reliability of the evidence.

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A. Confirmation

B. Qualifications of individual providing the information

C. Degree of objectivity

D. Effectiveness of client's internal controls

E. Auditor's direct knowledge

F. Recalculation

G. Documentation

H. Timeliness

I. Analytical procedures

J. Independence of provider

K. Inquiries of the client