Certain audit evidences are more reliable than the other audit evidences. Stock quantity as recorded in the stock ledger was reconciled with opening stock, purchases and sales. But on physical verification, stock quantity was found to be short. Since the auditor himself has observed that stock quantity as per physical verification is lower than the quantity as per record, the evidence as per self-verification of the auditor should be considered as more reliable than the recorded information. The auditor should consider whether to conclude based on the evidence he/she has in hand or go further corrective evidence.