For the following Audit procedures, identify the most appropriate financial statement assertion and type of audit evidence Procedure Type ot Evidence 41. Auditor observes the client's physical inventory counts and makes several test counts 42. Auditor selects a month and accounts for the numerical sequence of checks issued and traces the total to the cash disbursements journal 43. Auditor examines marketable securities in locked safe noting the client's name listed on each security 44. Auditor recomputes clients aging of accounts receivable and reviews estimated allowance for uncollectibles for reasonableness 45. Auditor observes the client procedures for segregating inventory held on consignment during physical counts 46. Auditor reviews inventory perpetual records for 47. Auditor obtains cutoff information of last 5 shipments sales journal 48. Auditor vouches additions to property and equipment evidence of slow moving or obsolete inventory of inventory on 12/31 and traces to the December to purchase contracts 49. Auditor reviews cash disbursements journal for possible payments to officers and directors 50. Auditor plays golf with client controller and asks about history of warranty claims on product sales