Corroboratory evidence inspected by an auditor in the course of an audit includes:

1. a letter from a customer directly to the auditor confirming consignment stock held at the year-end 

2. a supplier invoice taken from the company's files 

3. a schedule for the calculation of the warranty provision obtained from the company's files.

4. delivery notes, sent with goods, receipted by customers, and held in the company's office.

5. a contract for the lease of premises signed by one of the directors and the landlord.

6. a goods delivery note signed by the warehouse supervisor to indicate goods were received 

7. inventory count sheets recording inventory held at the year-end.

8. a note on the asset register that the life of a piece of equipment is 10 years.

Required

For each item, comment on its reliability and relevance as audit evidence.