Below here listed activity and findings when you audit the client: 

a. Some of the vehicles used for operations were owned by an individual shareholder 

b. The company changes the depreciation method for their vehicle, from a straight line to units of activity. 

c. The client reported a land asset located outside the country 

d. A large number of sales were reported near the end of the period 

e. Sales revenue seems overstated, and some returns looked like has not yet been recorded 

f. Some of the inventory was located in the subcontractor factory 

g. The client uses perpetual FIFO for inventory and COGS 

h. The Cash and cash equivalent reported clearly 

i. The physical inventory in the warehouse is less than stated in the book 

j. Auditor sent the letter of confirmation to the client customer to make sure the number of clients A/R

Required : 

For each point state (a to j), type assertion, type of audit procedure, and type of evidence. Use this tabular format for the answer:

No	Assertion	Audit Procedure	Type of Evidence
a
b
etc