Below are 10 audit procedures related to the sales and collections cycle. Classify each procedure according to the following types of audit evidence:

1.inspection

2.external confirmation

3.recalculation

4. observation

5. inquiry of the client

6. reperformance

7. analytical procedure

Type in the name of the type of evidence.

Audit Procedure	Type of Evidence
Inspect a sample of shipping documents to determine if each has a sales invoice number included on it.
Discuss with the sales manager whether any sales allowances have been granted after the balance sheet date that may apply to the current period.
Add the columns on the aged trial balance and compare the total with the general ledger.
Observe whether the controller makes an independent comparison of the total in the general ledger with the trial balance of accounts receivable.
For the month of May, count the approximate number of shipping documents filed in the shipping department and compare the total with the number of sales invoices in the sales journal.
Compare the date on a sample of shipping documents throughout the year with related duplicate sales invoices and the accounts receivable master file.
Examine a sample of customer orders and see if each has a credit authorization.
Send letters directly to former customers whose accounts have been written off as uncollectible to determine if any have actually been paid.
Review a sample of sales invoices for supporting customer purchase orders and bills of lading.
Compare the date on a sample of shipping documents a few days before and after the balance sheet date with related sales journal transactions.