Quality of Evidence
ToC = Control Risk
ST = Detection Risk
1. Sufficiency - Amount/Quantity
a. Competence - More Competent = Less Evidence
b. Materiality - More Material = More Evidence
c. Risk in Particular Amount - More Risk = More Evidence
d. Experience - previous audit may help in determining the amount of
evidence
e. Quality - Higher Quality = Less Evidence
2. Appropriateness - Quality
.
Relevance - timeliness
 if it relates to the assertion
 affected by direction of testing
a.
Reliability - objectivity; influence by its source, nature,
and individual circumstances
More Reliable:
 Independent Outside Sources
 Effective Internal Control
 Obtained directly (Observation > Inquiry)
 Documents and Written Representations (Written > Oral)
 Original > Photocopies