Question

Which of the following represents a characteristic determining the reliability of evidence, and can be exemplified by considering the qualifications of the provider?

a) Independence of provider
b) Auditor's direct knowledge
c) Qualifications of provider
d) Effectiveness of client's internal controls

Answer 1

The qualifications of the provider are a characteristic determining the reliability of evidence.

Step-by-step explanation:

Qualifications of provider

One characteristic determining the reliability of evidence is the qualifications of the provider. This refers to whether the person supplying the testimony is an expert in the relevant field. By considering the qualifications of the provider, we can assess their knowledge and expertise in the subject matter, which can impact the reliability of the evidence.