Section B (40 marks) Attempt ALL Questions in this section. Question B1 ISA 505, external confirmations, states that the objective of the auditor, when using external confirmation procedures is to design and perform such procedures to obtain relevant and reliable audit evidence'. Required: a) List four examples of external confirmations. (Word limit:100) (2 marks) b) For each of the examples in (a) above explain: i. One audit assertion that the external confirmation supports, and; One audit assertion that the external confirmation does NOT support. (Word limit:300) (8 marks) Total: 10 marks