For each of the audit procedures included in the table below and on the next page:

•  State the relevant audit assertion(s)(specific audit objective being met) (1  mark for each correct assertion)
• State the type of audit evidence being used (1 mark)
• State the quality of evidence and explanation (1 mark)

1. Compare this year's expenses with last year's expenses .

2. Perform an inventory count test by selecting a sample of items from the floor and agree to the inventory records. 

3.Ask the controller  how they arrive at the provision for doubtful accounts

4.Selecting a sample of sales transactions from the sales journal and obtain and review a sample of supporting documents  such as the sale and purchase agreement.