Eight different types of evidence were discussed. The following

questions concern the reliability of that evidence:

a $.$ Give three examples of relatively reliable documentation and three examples of less

reliable documentation. What characteristics distinguish the two?

b $.$ Explain why confirmations are normally more reliable evidence than inquiries of the

client.

c $.$ Explain why recalculation tests are highly reliable but of relatively limited use.

d $.$ Explain why analytical procedures are important evidence even though they are

relatively unreliable by themselves.

e $.$ Describe a situation in which confirmation will be considered highly reliable and

another in which it will not be reliable.

f $.$ Under what circumstances is the physical observation of inventory considered

relatively unreliable evidence?

g $.$ Give several examples in which the qualifications of the respondent or the qualifications

of the auditor affect the reliability of the evidence.