2. For each point a) to j) below here, please indicate the correct assertion being tested, type of audit procedure and type audit evidence! (40%) a. Auditor check whether accumulated depreciation of the equipment has been recorded and count correctly using Excel b. Auditor check the certificate in order to check whether land in the statement of financial position do indeed belong to the company C. Restricted cash that are used for pay upcoming loan due must be disclosed in the notes to financial statement d. Auditor go to far island and found that client plantation in there is real. e. The inventory purchases transaction really occur and the purchase order is cross checked f. The company depreciated machinery using the double declining balance method and auditor has calculate the depreciation expense, no material different found. 8. Auditor examine the inventory purchase agreement between client and supplier in order to distinguish Inventories that bought consignment from supplier are not included in the client assets h. The company's plant and equipment properties have been valued using fair value and client include proof of appraiser's assessment I. All the sales discount and sales return and allowance have been recorded, auditor checked the sales return and discount report 1. All the account receivable in the statement of financial position is on correct amount, auditor has contacted client customer directly by phone NO Assertions Type of audit procedure Type of evidence a) b)