EP 8-2 Potential Audit Procedure Failures. LO1 Some general audit procedures are (a) recalculation/reperformance, (b) physical inspections, (c) confirmation (accounts receivable, cash, or other assets), (d) verbal inquiry, (e) inspection of internal documents, and (f) scanning. Required: For each procedure listed, discuss one way the procedure could be misapplied or the auditors could be misled in such a way as to render the work (audit evidence) misleading or irrelevant. Give examples that are different from the examples presented in Chapter 8.