Arisha & Co., was hired as the auditor for Bunga-bunga Mesin Sdn. Bhd., a company that manufactured high-precision, computer operated machines. The owner, Al-Naim, hired Arisha & Co. to conduct the upcoming audit for the company. Because Bunga-bunga Mesin's computer operated machines were large and complex, they were expensive. Each sale was carefully negotiated individually by Al-Naim, and the sales often transpired over several months. As a result, improper recording of one or two machines could represent a material misstatement of the financial statements. The engagement partner in charge of the Bunga-bunga audit was Razin, who had significant experience auditing manufacturing companies. He recognized the risk for improper recording of sales, and he insisted that his staff confirm all receivables at year-end directly with customers. Razin saw that a receivable for a major sale at year-end was supported by fax, rather than the usually written confirmation reply. Towards the end of the audit engagement, however, Razin signed off on an unqualified audit opinion for the company. In the subsequent years, Bunga-bunga Mesin Sdn. Bhd. issued a statement indicating that its revenues for the prior year had been overstated because of improperly recorded sales, including the sale supported by the fax confirmation. The Securities Commission (SC) investigation uncovered that the fax had been sent by Al-Naim, himself, not the customer. As a result, Arisha & Co. was forced to pay substantial damages, and Razin was forbidden to practice before the SC. Formulate at least 5 types of evidence that Razin can use in his audit job and provide an example for each type of audit evidence (In auditing and verifying revenue made by Bunga- bunga Mesin Sdn. Bhd.). Identify and explain at least five (5) characteristics which influence the reliability of audit evidence. For each of characteristics, provide an example of reliable audit evidence