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.