7-28 (Objective 7-4) The following are examples of audit procedures:

• 1. Review the accounts receivable with the credit manager to evaluate their collectibility.
• 2. Compare a duplicate sales invoice with the sales journal for customer name and amount.
• 3. Add the sales journal entries to determine whether they were correctly totaled.
• 4. Count inventory items and record the amount in the audit files.
• 5. Obtain a letter from the client