Ben Jones and Christine Smith are auditing Wood Pty Ltd (Wood), a wholesaler with warehouses in every Australian state capital city. Ben inspected the original documents that provided a record of the purchasing agreement that Woods CFO had signed with a supplier. Christine enquired with Woods CFO concerning the terms of an agreement between Wood and a major customer for the sale of goods.

REQUIRED: Using the criteria for the reliability of audit evidence, explain why the audit evidence obtained by Christine is less reliable than that obtained by Ben.