15 6 points Match the audit procedure with the correct category. Tests of the additions to property, plant, and equipment by physical Inspections. Tests of the signatures on canceled checks to the board of directors authorizations Tests of the approvers for monthly sub-ledger reconciliations. Tests comparing inventory pricing to vendors' Invoices Tests of the specific items making up the balance in a given general ledger account Tests of the minutes prepared and action items taken for quarterly business performance review meetings Test of controls Substantive procedures Previous Next