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Relevance: The evidence should be directly related to the audit objectives and support the audit's conclusions.
Reliability: The evidence should be trustworthy and dependable. This includes considering the source of the information and the method used to obtain it.
Sufficiency: There should be enough evidence to provide a reasonable basis for the audit's findings and conclusions. This often involves gathering evidence from multiple sources.
Objectivity: The evidence should be impartial and unbiased. It should not be influenced by the auditor's personal beliefs or external pressures.
Timeliness: The evidence should be current and relevant to the period being audited. Outdated information may not provide an accurate representation of the situation.
Completeness: The evidence should be comprehensive and cover all aspects of the audit objectives. Incomplete evidence can lead to inaccurate conclusions
