QUESTION ONE (20 marks) The auditors operational standards states that The auditor should obtain relevant and reliable audit evidence sufficient to enable him to draw reasonable conclusion thereon

Required;

(a) State important factor that must be considered when assessing the reliability of audit evidence (3marks)

(b) What factors would influence the auditor to accept third party certificate as audit evidence (7marks)

(c) What factors would influence the judgment of the auditor with regard to sufficiency of audit evidence? (10marks)