The following questions concern the appropriateness and persuasiveness of evidence. Choose the best response.

a.Which of the following types of documentary evidence should the auditor consider to be the most reliable?

(1) A sales invoice issued by the client and supported by a delivery receipt from an outside trucker.

(2) A cheque, issued by the company and bearing the payee's endorsement, that is included with the bank statements mailed directly to the auditor.

(3) A working paper prepared by the client's controller and reviewed by the client's treasurer.

(4) Confirmation of an account payable balance mailed by and returned directly to the auditor.

b. The most reliable type of documentary audit evidence that an auditor can obtain is (1) calculations by the auditor from company records.
(2) confirmations received directly from third parties.
(3) physical examination by the auditor.
(4) external documents.

c. Audit evidence can come in different forms with differ¬ ent degrees of persuasiveness. Which of the following is the least persuasive type of evidence?
(1) Vendor's invoice.
(2) Bank statement obtained from the client.
(3) Computations made by the auditor.
4. Prenumbered sales invoices.

d. Which of the following is the least persuasive documen¬ tation in support of an auditor's opinion?
I (1) Schedules of details of physical inventory counts - conducted by the client.
(2) Notation of inferences drawn from ratios and trends.
(3) Notation of appraisers' conclusions documented in the auditor's working papers.
(4) Lists of negative confirmation requests for which no response was received by the auditor.
(AICPA adapted)