Audit evidence Corroboratory (supporting) 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 marks) 2. a supplier invoice taken from the company's files (2 marks) 3. a schedule for the calculation of the warranty provision obtained from the company's files (2 marks) 4. delivery notes, sent with goods, receipted by customers, and held in the company's office (2 marks) 5. a contract for the lease of premises signed by one of the directors and the landlord ( 2 marks) 6. a goods delivery note signed by the warehouse supervisor to indicate goods were received ( 2 marks) 7. inventory count sheets recording inventory held at the year-end ( 4 marks) 8. a note on the asset register that the life of a piece of equipment is 10 years. (4 marks) Question 17 Required For each item comment on its reliability and relevance as audit evidence