The six reliable characteristics of evidence are as follows:
1. Independence of provider: The provider who sends the information must be reliable and authentic.
2.The effectiveness of clients internal controls: It determines if the evidence is true or not.
3. Auditors direct knowledge: It is served as the first-hand knowledge about the situation.
4. Qualifications of individuals providing the information: It determines whether the person who is providing information, is qualified and reliable, or not.
5. The degree of objectivity: Evidence should be to the point and objective. It should act as evidence without any doubt.
6. Timeliness: The evidence should occur at the right time.