The auditor shall gather sufficient suitable audit evidence to be able to make reasonable conclusions on which to base the audit opinion," according to ISA $500$ Audit Evidence. Five ways for gathering audit evidence are listed in the ISA $500$ explanatory literature. ISA $500$ also provides recommendations on evaluating the reliability of audit evidence. You are required to:

a$.$ Identify and describe the procedures for obtaining audit evidence. $(5$ Marks$)$

b$.$ Provides five recommendations about the reliability of audit evidence