please can you explain with answer ? why we will select the answer ?

For each audit procedure listed in the table below, indicate: (a) one management assertion to which it relates, and (b) the type of audit evidence obtained by each procedure (b) Type of Evidence Physical Audit Procedure a) Management Assertion Example: Select a comple of non-current Existence assets and inspect them. A confirmation was sent to the client's bank 2. Use CAATS to come sales prices on a sample of saleswoices with the master price file 3. Attend and observe the client's inventory stock take 4. Re-perform the client's ageing of accounts receivables 5.Enquire with the company's soliciter about a possible lawsuit involving the adit client