[Choose ] The inspection or count by the auditor of a tangible asset The receipt of a direct written response from a third party verifying the accuracy of information that was requested The auditor's examination of the client's documents and records The obtaining of written or oral information from the client in response to questions from the auditor Rechecking a sample of calculations made by the client The auditor's independent tests of client accounting procedures or controls The evaluations of financial information through analysis of plausible relationships among both financial and nonfinancial c Consists of looking at a process or procedure being performed by others