For each one of the following statements indicate whether the statement is true or false.

a. Each of the standards of field work is independent and describes a separate goal of the auditor in auditing financial statements.

b. Two features of the procedure of confirmation are that the request for response is made by the auditor but mailed by the client.

c. Tracing is a procedure in which the direction of the test is from the source document to the accounting record.

d. In the audit equation, underlying accounting data does not include documents, such as checks and invoices.

e. If the auditor is convinced that the underlying accounting data is proper and accurate, it is not necessary to obtain corroborating information.

f. Accounting and auditing are related but essentially separate fields of knowledge.

g. Assertions are representations by management that are embodied in financial statements, but the broad categories of assertions are used by the auditor to develop specific audit objectives.

h. A specific audit objective related to the assertion of completeness is that inventories are reduced to net realizable value.

i. A written confirmation from a customer and inspection of a sales invoice are equally reliable as evidential matter to achieve audit objectives related to existence of accounts receivable.

j. The basic classification of audit tests depends on the auditor's purpose in applying the test.

k. Analytical procedures and tests of details are two types of tests of controls.

l. Work papers are often an important aid in conducting an audit, but are not essential if the auditor does not need that aid.