For each of the procedures described in the table below, identify the audit procedure performed and classification of the audit procedure using the following: (Each of the "Audit Procedures" and "Classification of Audit Procedure" may be used once, more than once, or not at all.)

Audit Procedures:

Classification of Audit Procedure

(1) Analytical procedure

(9) Substantive procedures

(2) Confirmation

(10) Test of controls

(3) Inquiry

(4) Inspection of records or documents

(5) Inspection of tangible assets

(6) Observation

(7) Recalculation

(8) Reperformance

Procedure	Audit Procedure	Classification of Audit Procedure
Requested responses directly from customers as to amounts due.
Compared total bad debts this year with the totals for the previous two years.
Questioned management about likely total uncollectible accounts.
Watched the accounting clerk record the daily deposit of cash receipts.
Examined invoice to obtain evidence in support of the ending recorded balance of a customer.
Compared a sample of sales invoices to credit files to determine whether the customers were on the approved customer list.
Examined a sample of sales invoices to see if they were initialized by the credit manager indicating credit approval.