LO 23 2.59 Performance Principle: Evidence. Generally accepted auditing standards (the performance principle) requireditors to gather their appropriate evidence on which to base an opinion Required: Briefly define the characteristics" vadficient and appropriate they relate to audit evidence What we relevance and reliability (as they relate to audit evidence)? How do these concepts relate to the editon requirement to gather ufficient appropriate evidence e How does the owce of evidence affect its reliability d. How does the effectiveness of the emity's internal control affect the wafficiency and appropriateness of evidence gathered by wuditor