A) Classify each of the preceding items according to the eight types of audit evidence. (1)Physical examination, (2)Confirmation, (3)Inspection, (4)Analytical procedures, (5) Inquiries of the client, (6)Recalculation, (7)Reperformance, and (8)Observation. i. Collecting information from the client by requesting him to fill out a form containing 10 questioners about HRM policies. ii. Calculate the ratio of Receivable turnover as a test to identify the overall efficiency to handle cash collection procedures in last few years. iii. Obtain a letter from an insurance company to the CPA firm stating the amount of the fire insurance coverage on buildings and equipment. iv. Examine an insurance policy stating the amount of the fire insurance coverage on buildings and equipment.