Corroboratory evidence inspected by an auditor, such as the
Kathmandu audit examined in Assignment 2, could include:
(a) A letter from the bank confirming Kathmandu’s bank balance,
which is sent directly by the bank to the auditor.
(b) The monthly statement sent by Kathmandu creditors to
Kathmandu and filed in the Kathmandu creditors ledger files.
(c) Copies of sales invoices sent to Kathmandu customers
retained in the Kathmandu sales and debtors ledger files.
(d) Delivery notes sent with goods purchased...