You are the auditor of Davidson Electronics Ltd a manufacturer of a variety of electronic gadgets for industry and home use. They have a factory where all the products are manufactured and maintain a stock of electronic parts to be used in the manufacturing process.

You are considering the evidence that you will need to obtain to support your audit opinion and are considering using the following techniques to obtain evidence:

1. Analytical review 2. Enquiry 3. Inspection 4. Observation 5. Computation

Required

Explain each of the five techniques referred to and give examples of how they might be applied to the audit of Davidson Electronics.