64. Which of the following audit evidence has a higher reliability?

	A.	Engagement letter
	B.	Bank statement mailed by the bank
	C.	Customers' purchase orders
	D.	Sales invoices
	E.	Management representation letter

74. Which of the following nonattest services may be performed by the auditor of a issuer?

	A.	Preparation of the company's tax return
	B.	Internal audit outsourcing
	C.	Tax planning for company officers
	D.	Preparation of company's officers' tax returns
	E.	Bookkeeping services

82. Assume that $300,000 in damages are awarded to a plaintiff, and the CPA's percentage of responsibility established at 10%, while others are responsible for the other 90%. Assume the others have no financial resources. As a result the CPA has been required to pay the entire $300,000. The auditor's liability is most likely based upon which approach to assessing liability?

	A.	Contributory negligence
	B.	Joint and several liability
	C.	Absolute liability
	D.	Proportional liability
	E.	Comparativeliablity