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Listed below are the eight types of corroborating evidence.
A. Analytical EvidenceB. Documentary EvidenceC. Electronic EvidenceD. ConfirmationsE. Mathematical EvidenceF. Physical EvidenceG. Written RepresentationsH. Oral Evidence
Following is a list of examples.
REQUIRED: Using the letters given above, indicate the type of corroborating evidence that relates to each listed example.
1. Client representation letters2. Cancelled checks3. Confirmation of lease terms from lessor4. Explanation of accounting treatment5. Comparison of client balances with budgets6. Examination of inventories7. Evidence created through electronic means8. Recalculation of journal totals
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