Identify the type(s) of audit evidence being gathered in each situation described below: a) b) The auditor tests customers' cash remittance advices to ensure that sales allowances and discormts are appropriate and that receipts are posted to the correct customer accounts in the right amounts. In addition, the auditor reviews the documents supporting unusual discomlts and allowances. The auditor examines vehicle insurance policies and checks the related insurance expense for the year. In addition, the auditor reviews the amount of insurance coverage with respect to changes and ending balances in capital asset accounts