For each of the procedures described in the table below, select from the list provided the audit procedure that the auditor performed. Then, indicate if the procedure was a substantive procedure or a test of controls.

Possible Audit Procedure:

1. Analytical Procedures

2. Confirmation

3. Inquiry

4. Inspection

5. Observation

6. Recalculation

7. Reperformance

Description of Procedure	Audit Procedure Performed (1-7 from list above)	Classification of Audit Procedure (Substantive or Test of Controls)
1) Requested the bank to respond to the auditor with the client's account balance.
2) Asked management to describe any potential or actual legal actions, the profitability of an unfavorable outcome; and the amount or range of potential los for eah legal action.
3) Reviewed board of director minutes for authorization of new debt financing.
4) Watched the payroll distribution on an unanounced basis.
5) Computed the amount of depreciation expense based on the book value, company's policy for depreciation, and estimated economic life and agreed the amount to the financial statements.
6) Selected various voucher packages that had been approved and matched the invoice, purchase order, and receiving report.
7) Compared to monthly revenue data by month to comparable prior periods and investigated unusual fluctuations.