For each of the

eight types of evidence,

identify whether it is applicable for risk assessment procedures, tests of controls, substantive tests of transactions, substantive analytical procedures, and tests of details of balances. (More than one type of test can apply per type of evidence.)

Question content area bottom

Part 1

	Types of Tests
Type of Evidence	Risk Assessment Procedures	Tests of Controls	Substantive tests of Transactions	Substantive tests of analytical Procedures	Tests of details of Balances
Physical examination
Confirmation
Inspection
Observation
Inquiries of the client
Reperformance
Analytical procedures
Recalculation