1.The auditor tests cash remittance advices to ensure that allowances and discounts are appropriate and that receipts are posted to the correct customer accounts in the right amounts. In addition, the auditor reviews the documents supporting unusual discounts and allowances. Which of the following types of audit evidence is used in this situation?

a.Computational, documentary

b.Physical, confirmation, computational

c.Computational, documentary, electronic

d.Electronic, inspection, confirmation

e.Documentary, inspection, sufficient

f.Reliable, computational, external

2.The auditor examines vehicle insurance policies and checks insurance expense for the year. In addition, the auditor reviews the expense with respect to changes and ending balances in capital asset accounts.

a.Documentary, computational

b.Physical, confirmation, computational

c.Computational, documentary, electronic

d.Electronic, inspection, confirmation

e.Documentary, inspection, sufficient

f.Reliable, computational, external

3.The auditor observes the auditee taking a physical inventory count. In addition, a letter is received from a public storage facility stating the amounts of the auditee's inventory stored in it. The company uses a weighted average cost flow assumption, which is tested by the auditor's computer software program.

Which of the following is the best description of the type of audit evidence being used in this situation?

a.Computational and verbal

b.Documentary and physical

c.Confirmation, verbal, and computational

d.Documentary, computational and physical

e.Physical, confirmation and computational

f.Physical, verbal and computational

4.Using audit software, an auditor selects vendors' accounts payable with debit balances from the client's computer and compares these amounts and their calculation with cash disbursements and vendor credit memos.

a.Documentary, computational

b.Physical, confirmation, computational

c.Computational, documentary, electronic

d.Electronic, inspection, confirmation

e.Documentary, inspection, sufficient

f.Reliable, computational, external