13. In audit technique, Inspection is divided into two sub-group :( @) inspection and ( 6 ) inspection. From among these, risk assessment and test of control stage don't use ( ) inspection technique. @ 6 A document document document document confirmation tangible asset B. C. confirmation tangible asset minutes tangible asset minutes D. document 14. Which of the following types of audit evidence provides the least assurance of reliability? A. Receivable confirmations received from the client's customers. B. Prenumbered receiving reports completed by the client's employees. C. Prior months' bank statements obtained from the client. D. Municipal property tax bills prepared in the client's name. 15. Which of the following could indicate source document fraud? A. The same customer purchase order number appears on different customer invoices. B. The same item code appears on different invoices. The same invoice number appears on different invoices. D. The same invoice date appears on different invoices 16. In assessing the objectivity of internal auditors, the independent CPA who is auditing the entity's financial statements considers information obtained : @ from previous experience 6 from discussions with management from external quality reviews (if performed) @ from professional internal auditing standards (such as those developed by The Institute of Internal Auditors). a A False True . 6 True True True True True True True C. D @ True True False True False True True