audit procedure differ from, but are related to ,types of evidence, the following questions relate to types of evidence and audit procedures.

a) what is an audit procedure?

b) why should audit procedures be specific and carefully written?

c) for each of the following types of evidence, carefully write one audit procedure for the audit of accounts receivable

Types of evidence	Audit procedure
Confirmation
Documentation
Inquiries of the client
Recalculation
Analytical procedures