Classify each of the following audit procedures according to the types of audit evidence: i. Review the accounts receivable with the credit manager to evaluate their collectability ii. Compare a duplicate sales invoice with the sales journal for customer name and account. iii. iv. V. Add the sales journal entries to determine whether they were correctly totaled. Count inventory items and record the amounts in the audit files. Obtain a letter from the insurance company to the audit firm stating the amount of fire insurance coverage on building and equipment vi. Calculate the ratio of sales commission expense to sales as a test of sales commission. vii. Trace a sample of copy sales invoices to determine if the accountant's approval is included and trace copy sales invoice to the sales journal for agreement of name and amount. viii. Foot the sales journal and compare the total to the general ledger. Explain the difference between negative and positive confirmation? (8 marks) (4 marks) What is meant by substantive procedures and identify the two types (3 marks) Given the client's Accounts Receivable subledger, given an example of an audit procedures you could perform to test completeness? (2 marks) Distinguish between vouching and tracing. (2 marks)