As a part of the audit of Bluth Corporation, you have performed the following audit procedures: 1. Tour the plant to determine that a major equipment acquisition was received and is in working condition. 2. Perform test counts of the client's marketable securities held in safe deposit box. 3. Examine cancelled checks returned with the client's January bank statement as support of outstanding checks listed on the client's January bank statement as support of outstanding checks listed on the client's December year-end bank reconciliation. 4. Select recorded sales invoices and trace the corresponding shipping documents to verify the existence of goods shipped. 5. Test the accuracy of the sales invoice by multiplying the number of items shipped by the authorized price list to determine extended cost. Foot the total and reconcile it with the total invoiced. Required: For each of the five audit procedures listed above, 1. Identify the appropriate audit evidence gathering technique applied and rank each one in the order of reliability. Provide your rationale. (1.5 mark each) 2. Identify the underlying management assertion tested (existence, valuation, completeness, ownership, or presentation). Provide your rationale. (1.5 mark each)