1. Analytical procedures are generally used to produce evidence from Confirmations mailed directly to the auditors by client customers. documents. forecasts, and nonfinancial data. (a) (b) Detailed examination of external, external/internal, and internal (c) Relationships among current financial balances and prior balances, (d) Physical observation of inventories. An audit program contains: 2. (a) (b) (c) (d) Documentation of the assertions under audit, the evidence obtained, and the conclusion reached Specifications of audit standards relevant to the financial statements being audited. Specifications of procedures the auditors believe appropriate for the financial statements under audit. Reconciliation of the account balances in the financial statements with the account balances in the client's general ledger. 3. The primary purpose for obtaining an understanding of an audit client's internal control is to: (a) (b) (c) (d) Determine the nature, timing, and extent of tests to be performed in the audit. Obtain sufficient competent evidential matter to afford a reasonable basis for an opinion on the financial statements under examination. Provide a basis for making constructive suggestions in a management letter. Provide information for a communication of internal control related matters to management