17 The following are various audit procedures performed to satisfy specific transaction-related audit objectives. Identify 1) the type of audit evidence used for each procedure and, 2) the transaction-related audit objective satisfied by each procedure. Place the appropriate number in the appropriate box. Evidence Type Objective Procedure A Trace from receiving reports to vendors' invoices and entries in the acquisitions journal. B Add the sales journal for the month of July and trace amounts to the general ledger. C Examine expense voucher packages and related vendors' invoices for approval of expense account classification. D Observe opening of cash receipts to determine that cash receipts are promptly deposited and recorded. E Ask the accounts payable clerk about procedures for verifying prices, quantities, and extensions on vendors' invoices. F Vouch entries in sales journal to sales invoices and related shipping documents. 1 2 2 3 3 4 5 Evidence Type Physical examination Confirmation Inspection Analytical procedures Inquiries of client Recalculation Reperformance Observation Objective Occurrence Completeness Accuracy Posting/summarization Classification Timing 4 5 6 6 7 8