Classify each of the following according to the type of evidence:

A) Analytical procedures C) Examination of documents E) Observation G) Recalculation H) Reperformance I) Scanning

B) Confirmation D) Inquiry F) Inspection of assets (i.e Physical examination )

Procedures:

1. Review vendor balances (accounts payable subsidiary ledger) looking for balances with debit amounts.

2. Discuss with company personnel how warranty expense was determined.

3. Examine a check from a customer before it is deposited in the company's bank account.

4. An auditor extends (i.e multiplies) inventory quantities by unit prices to check the mathematical accuracy.

5. Trace shipping documents to related sales invoices to determine that sales have been billed.

6. Send letters to the customers asking them how much they owe the company.

7. The auditor performs an internal control procedure (i.e a walkthrough) to gain an understanding of the client's internal control system.

8. Compare company expense numbers with similar data from previous years.