The following questions relate to evidential matter and work papers. Select the best response. 

a. Audit evidence can come in different forms with different degrees of persuasiveness. Which of the following is the least persuasive type of evidence? 

1. Vendor's invoice. 

2. Bank statement obtained from the client. 

3. Computations made by the auditor. 

4. Prenumbered client invoices. 

b. To be competent, evidence must be both 

1. Timely and substantial. 

2. Reliable and documented. 

3. Valid and relevant. 

4. Useful and objective. 

c. Which of the following is not a primary purpose of audit work papers? 

1. To coordinate the audit. 

2. To assist in preparation of the audit report. 

3. To support the financial statements. 

4. To provide evidence of the audit work performed. 

d. Which of the following eliminates voluminous details from the auditor's working trial balance by classifying and summarizing similar or related items? 

1. Account analyses. 

2. Supporting schedules. 

3. Control accounts. 

4. Lead schedules.