For each of the audit procedures listed in the table below, select the type of audit test the procedure represents, type of evidence the procedure collect, and the primary assertion that the procedure supports, using the lists indicate the corresponding letter in the appropriate box.

Type of test	Type of evidence	Assertion
A- Analytical procedure	A- Inspections of tangible assets	A- Existence/Occurrence
B- Test of Control	B- Confirmation	B- Completeness
C- Test of Transactions	C- Inspection of documents and records	C- Valuation
D- Test of details of balances	D- Observation	D- Rights and Obligation
	E- Reperformance/Recalculation	E- Presentation and Disclosures
	F- Inquiry	F- Cutoff
	G- Analytical Procedure	G- Accuracy

Complete the table below. Supply the correct letters from the table above corresponding to the numbers 1-12 in the table below.

Procedure	Type of Test	Type of Evidence	Assertion
Select a sample of a customer receivable and send positive conformations to each one.	1	2	3
Select a sample of entries in the cash receipts journal and trace each one to the vendor's invoice.	4	5	6
Compute receivable turnover and compare to previous year(s).	7	8	9
For a sample of a new customers, determine whether credit approval was properly administered and documented.	10	11	12