CASE: You are auditing Drummond Pty Ltd (Drummond), a wholesaler with warehouses in every Australian state capital city. For the audit of inventory located in Perth, you attended the stock-count and performed test counts of the inventory. For the audit of inventory located in Brisbane, you reviewed Drummonds instructions to staff on performing the stock-count and inquired with the warehouse manager about any anomalies that she encountered during the count.

REQUIRED: Using the criteria for audit evidence reliability, explain why the audit evidence obtained about the inventory located in Perth is more reliable than that obtained about the inventory located in Brisbane