$7-32($OBJECTIVES $7-3,7-4)$ In$-$class Discussion The following are nine situations, each containing two means of accumulating evidence:

$1.$Confirm receivables with consumers versus confirming accounts receivable with business organizations.

$2.$Physically examine $3-$inch steel plates versus examining electronic parts.

$3.$Examine sales invoices when several competent people are checking each other$$s work versus examining documents prepared by a competent person on a one$-$person staff.

$4.$Physically examine inventory of parts for the number of units on hand versus examining them for the likelihood of inventory being obsolete.

$5.$Discuss the likelihood and amount of loss in a lawsuit against the client with client$$s in$-$house legal counsel versus discussion with the CPA firm$$s own legal counsel.