The auditor‟s operational standard states, “The auditor should obtain relevant and
reliable audit evidence sufficient to enable him to draw reasonable conclusions
thereon”.
Required:
a) What factors would influence the judgment of the auditor with regard to
sufficiency of audit evidence?
(10 marks)
b) What factors would influence the auditor to accept third party certificates as audit
evidence? (7
marks)

c) State the important factors that must be considered when assessing the reliability
of audit evidence. (3
marks)