amount. The following 10 audit procedures were performed in audit. Classify each procedure according to the following types of audit evidence: a. physical examination Observation b. confirmation f. Inquiry of the client c. Inspection Re-performance d. analytical procedure h. Recalculation Type of Audit Audit Procedure Evidence 1. Add the sales journal entries to determine whether they were correctly totaled. 2. Compare a duplicate sales invoice with the sales journal for customer name and 3. Review the accounts receivable with the credit manager to evaluate their collectability. 4. Obtain a written statement from a bank stating that the client has $15,671 on deposit and liabilities of $500,000 on a demand note 5. Reading a sales contract. 6. Count inventory items and record the amount in the audit files. 7. calculates the debits to inventory in order to determine if the correct standard costs were used 8. Watch the cashier perform the daily closing procedures 9. Calculate the ratio of sales commission expense to sales as a test of sales commissions 10. obtain a letter from the client's attorney addressed to the CPA firm stating that the attorney is not aware of any existing lawsuits 11. Trace column totals from the cash disbursements joumal to the general ledger