Different audit evidence provides different degrees of assurance to the auditor. When evidence can be obtained from independent sources outside an entity, it provides greater assurance of reliability for an independent audit than that secured solely in the entity. More effective internal controls provide more assurance about reliability of the acco... Found on http://www.ais-cpa.com/glosa.html
Re·li'a·ble adjective Suitable or fit to be relied on; worthy of dependance or reliance; trustworthy. 'A reliable witness to the truth of the miracles.' A. Norton. « The best means, and most reliable pledge, of a higher object.» Coleridge. « According ... Found on http://www.encyclo.co.uk/webster/R/45