Which of the following is a characteristic of objective evidence?

Objective evidence is characterized by its basis in observable facts rather than subjective interpretations. To qualify as objective, evidence must be measurable and confirmable, meaning it should be derived from verifiable data that can be tested or replicated. This ensures that the information is reliable and can be agreed upon by different individuals, eliminating personal biases or opinions from skewing the results.

This characteristic is crucial in the context of financial reporting and auditing, as it establishes a standard of accountability and transparency. Objective evidence helps maintain the integrity of financial statements by ensuring that claims made about a business's financial status are supported by clear, factual information.

In contrast, subjective evidence is often influenced by personal viewpoints, making it less reliable. This is why the other choices do not accurately define objective evidence. For instance, being biased, relying on personal interpretation, or being unquantifiable detracts from the credibility that objective evidence aims to provide.