List out five factors that influence the reliability of audit evidence as per SA 500.

As per SA 500 on audit evidence, following are the factors that influences reliability of audit evidence: Audit evidence obtained from independent source outside the entity is more reliable. Audit evidence that is generated internally is more reliable when the related internal controls are effective. Audit evidence obtained directly by auditor is more reliable than evidence obtained indirectly or by inference. Audit evidence is more reliable when it exits in documentary form. Audit evidence of original document is more reliable than photo or scanned copies.