Confirmations returned by bank directly to the auditor .
Letters of communication from the Securities Exchange Commission .
Physical examination of perpetual inventory . General ledger in a newly developed information system .
41 . The primary support of an audit is ( are ) ( Points : 4 ) the financial statements . the audit working papers . the audit report . the confirmation documentation .
42 . The primary assertion that is satisfied by physically observing the client ' s count of inventory is ( Points : 4 )
existence . rights . valuation . completeness .