The precedent set by the Hochfelder v, Ernst case is generally believed to have increased auditors' legal liability. The auditors can be held liable for negligence in audits of financial statements, but not in reviews of financial statements. The most reliable form of documentary evidence generally is considered to be documents created by the client. A vendor's invoice is an example of documentary evidence created by a third party and held by the client. In performing analytical procedures, the auditors may use dollar amounts, physical quantities, or percentages