The following are examples of documentation typically obtained by auditors: 

1. Duplicate sales invoices 

2. Receiving reports 

3. Minutes of the board of directors 

4. Signed W-4s 5. Subsidiary accounts receivable records 6. Vendors’ invoices 

7. General ledgers 

8. Title insurance policies for real estate 

9. Notes receivable 

10. Bank statements 

11. Cancelled payroll checks 

12. Cancelled notes payable 

13. Payroll time cards 

14. Purchase requisitions 

15. Articles of incorporation 

16. Remittance advices 

17. Signed lease agreements 

18. Duplicate copies of bills of lading 

Required 

a. Classify each of the preceding items according to type of documentation: 

(1) internal or (2) external. 

b. Explain why external evidence is more reliable than internal evidence.