From the following descriptions, determine what type of auditing procedure is being conducted: (examples of audit procedures are: inspection, calculation, enquiry, tracing, etc....) 1. the auditor watched two employees open the safe with their respective codes. 2. the amount of depreciation on the company vehicles was recalculated. 3. the auditor confirmed the journal and ledger entries for a purchases receipt were correctly made. 4. the auditor went to the entity's warehouse to examine the existence and condition of inventory. 5. the auditor observed the client counting inventory on the shelf.

6. the auditor used the computer to randomly select a sample of accounts receivable for confirmation. 7. the auditor receives a letter from the entity's lawyers regarding the total legal fees charged for the period. 8. the auditor sent a letter to the entity's bank asking about the entity's debt covenants. 9. the auditor found the sales invoice and then sales order for an entry made in the accounts receivable ledger. 10. expected wages expense was determined by proportionately adjusting the previous year's wages upwards by the increase in sales and then this was confirmed with the current period's figure for wages expense.