Data are reliable when they are (1) complete (they contain all of the data elements and records needed for the engagement)2 and (2) accurate (they reflect the data entered at the source or, if available, in the source documents).
Reliable data leaves nothing to chance or assumption.
mnli hypothesis: Reliable data leaves nothing to chance or assumption. premise: Data are reliable when they are (1) complete (they contain all of the data elements and records needed for the engagement)2 and (2) accurate (they reflect the data entered at the source or, if available, in the source documents).