Required:

$1.$ Classify the following evidential items by source $($direct knowledge, external, and so on$).$

a$.$ amounts shown on monthly statements from creditors

b$.$ amounts shown on "paid on account" in the accounts payable register

c$.$ amount of "discounts lost expense" computed by the auditor from unaudited supporting documents

d$.$ amounts shown in letters received directly from creditors

$2.$ Classify the following evidential items by source $($direct knowledge, external, and so on$).$

a$.$ amounts shown on a letter received directely from an independent bond trustee

b$.$ amounts obtained from mintues of board directors' meetings

c$.$ auditors' recalculation of bond interest and amortized cost when remaining term and status of bond are audited

d$.$ amounts shown on cancelled cheques

Options to choose from for each:

$-$ External

$-$ External$-$internal

$-$ Internal

$-$ Mathematical $($based on unaudited data$)$