For the following audit procedures in Questions, identify:

1. Primary management assertion (audit objective) that is tested

2. Type of audit test (Test of control, test of detail or analytical procedure)

3. Type of evidence gathering procedure

Question 26(3 points)

Visit the company's warehouse and count the selected quantities from the warehouse floor and agree them to the inventory subledger to ensure that all items are included on the subledger.

1.

2.

3.

Question 27(3 points)

Compare the accounts receivable aging to industry and the prior year to assessment management's determination of the allowance for doubtful accounts.

1.

2.

3.

Question 28(3 points)

Watch the inventory count staff during the inventory count to ensure that they are counting in teams of two.

1.

2.

3.

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