performed. A type of audit procedure may be selected once or not at all. type of audit procedure, if any, that the auditor 1. Analytical procedures 2. External confirmation 3. Inguir 4. Inspection of records or documents 5. Inspection of tangible assets 6. Observation 7. Recalculation 8. Reperformance Audit Procedures Audit Procedures Type of Audit Procedure During the physical inventory count, the auditor requested that certain containers of inventory items be opened to ensure they were not empty During a site visit to a branch warehouse, the auditor noted unauthorized personnel have access to the nventory. The auditor obtained a copy of the company's accounting manual and read the section on inventory to prepare for the physical inventory observation. The auditor sent a letter to the company's outside attorney accompanied by management's request for information concerning pending or threatened litigation, claims, and assessments. The auditing firm's computer assisted audit specialist obtained an electronic billing file from the company and checked the accuracy of the summarized billings file A. B. C. D. E. The auditor selected a sample of invoices and agreed the vendor to the approved vendor list, as had been F. required by the client's internal control procedures The auditor scanned the repairs and maintenance account for unusually large amounts above $1,000