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QUESTION THREE [20] Jett Bungle performed the following procedures during the audit of Dalto (Pty) Ltd, a large manufacturing company. 1. During the inventory count he test counted a sample of inventory items selected from the clients inventory list and compared the quantities counted to those recorded on the client's inventory list. 2. He arranged for the financial manager to obtain a positive confirmation from Dalto (Pty) Ltd.'s major overseas debtor. The debtor sent an email confirming the amount owed to the financial manager who forwarded it to Jett Bungle. 3. He obtained a bank confirmation relating to the client's bank account (overdraft) direct from the bank. On previous occasions the confirmation from the bank had been incorrect but only by small amounts. 4. He inspected a sample of Dalto (Ply) Ltd.'s delivery notes for the signature of Dalto (Ply) Ltd.'s dispatch clerk indicating that the goods had been checked against the internal sales order, as well as the signature of the customer's goods received clerk acknowledging receipt of the goods delivered. 5. He observed the offloading and receiving of deliveries by suppliers, to determine whether the goods were counted by Dalto (Pty) Ltd.'s receiving clerks. Required: 3.1. Classify each of the above in terms of its source as follows: (5) . Evidence developed by the auditor Evidence obtained from third parties Evidence obtained from the client 3.2 Indicate whether each procedure performed above is a test of control or a substantive test. (5) 3.3 Assess the evidence obtained in terms of reliability, providing reasons to support your assessments and indicate the assertion to which the evidence would be relevant