A variety of specific audit procedures for obtaining audit evidence are listed below:

1. Inspected and counted securities on hand.

2. Confirmed inventories stored in public warehouses.

3. Obtained written report from a chemical engineer on grades of gasoline held as inventory by an oil company.

4. Recomputed depreciation charges.

5. Learned about possible law suit during conversation with client's legal counsel during luncheon.

6. Computed and compared gross profit rates for the current and preceding years.

7. Examined certificates of title to delivery trucks purchased during the year.

8. Obtained letter from management on matters of audit interest.

9. Vouched sales journal entries to sales invoices.

10. Observed the client's count of cash on hand.

11. Reviewed minute book for dividend authorizations.

Required:

a. Indicate the type of evidence obtained by each procedure.

b. List by number the types of evidence that are (1) obtained directly from independent sources outside the enterprise, and (2) obtained by the auditor's direct personal knowledge.