$6-8$ LO $2$ An auditor has to determine both the reliability and the relevance of potential audit evidence in order to determine that appropriate audit evidence is gathered.

a$.$ Explain the difference between relevance and reliability.

b$.$ How does an auditor determine the reliability of potential audit evidence?

c$.$ For each of the following items, listed as $(1)$ through $(6),$ identify whether the auditor has made a judgment error and, if there is a judgment error, whether the error relates to evidence reliability or relevance. Organize your answer as follows: