Classify each of the audit procedures below by matching the audit procedure with the type of audit evidence. Answer Potential Matches: : Count inventory items and record the amount in the audit files. 1 : Observation : Trace postings from the sales journal to the general ledger accounts. 2 : Analytical Procedure : Watch client employees count inventory to determine whether company procedures are being followed. 3 : Reperformance : Compare vendor names and amounts on purchase invoices with entries in the purchases journal. 4 : Documentation : Review the total of repairs and maintenance for each month to determine whether any month's total was unusually large. 5 : Physical examination