32. Inspecting tangible resources provides the auditor with direct personal knowledge of their existence and physical condition. T OR F 33. Confirmations provide important evidence and are used in auditing because the evidence is usually objective and comes from third party. T OR F 34. The auditor needs to consider the implications of electronic data processing on material account balances and transaction classes. T OR F 35. If a client uses an image processing system to scan documents and original documents are not retained, the auditor will want to consider the implications for the timing of procedures related to material account balances and transaction cycles. T OR F