Most reliable audit evidence

My apologies Shiana but I don’t understand your question. Concerning reliability of audit evidence – the subject line of your post – ISA 500 Audit Evidence makes the following generalisations:
• The reliability of audit evidence is increased when it is obtained from independent sources outside the entity.
• The reliability of audit evidence that is generated internally is increased when the related controls, including those over its preparation and maintenance, imposed by the entity are effective.
• Audit evidence obtained directly by the auditor (e.g. observation of the application of a control) is more reliable than audit evidence obtained indirectly or by inference (e.g. inquiry about the application of a control).
• Audit evidence in documentary form, is more reliable than evidence obtained orally (e.g. a
written record of a meeting is more reliable than a subsequent oral representation of the matters discussed).
• Audit evidence provided by original documents is more reliable than photocopies or documents that have been filmed, digitized or otherwise transformed into electronic form.

If that doesn’t answer your question can you please be more specific – what is the source of your query?