Mr. Rayhan has recently joined in ABC audit firm as a junior officer. On September 15 he will start auditing his first client "Best Price". "Best Price" is a sole proprietorship business. The main function of the business is to import and sells laptop. Before his first field visit to "Best Price", he has come to you to know details about Appropriateness of Evidence. Being a senior auditor, it is your responsibility to be aware him details about appropriateness of evidence and the relevant characteristics