George Auditor is choosing the best audit procedures for several of his clients. He notes two alternatives for several situations. For each of the following situations

- identify the type of evidence for each of the two alternatives

- indicate which of the two alternatives is likely to provide the most persuasive evidence for the given situation Procedures:

a. Inspecting inventory items versus calculating inventory turnover when testing the ending inventory account balance

b. Reviewing the client's payments to suppliers after year end to check accounts payable versus obtaining supplier statements as of year end when testing the ending accounts payable account balance

c. Confirming a year-end bank balance with the bank versus checking it with the bank statement when testing the ending cash account balance

d. Observing inventory counting procedures versus requesting confirmation of inventory held by an independently-run warehouse when testing the ending inventory balance

e. Asking about the process for making price changes to the computer system versus observing the process of updating prices when understanding the inventory pricing process