Question 4: (Cl&C2&C3)(8 Marks) Read the following statements carefully: 1- Recalculate the allowance of Accounts receivables. 2- Vouch sales joumal entries to sales invoices. 3- Inspect Bank statement in the client's file. 4- Trace sales invoices to account receivable ledger. 5- Ask payroll departmentto make report about the calculating criteria of the over time. 6- Inspect the disclosure of inventories in the financial statements. 7- Ask management about inventories the client has legal title on it 8- Observe that Inventory quantities include all products, materials, and supplies on hand. Instructions: 1-Indicate the type of Procedure for each statement. 2-Indicate the type of Evidence for each statement. 3-Indicate the type of Assertion for each statement. 4-Indicate the source of Document for each statement (obtained directly by the auditor, extemal circulatedintemally, intemal circulatedextemally, entirely intemal). No. Type of Procedure Type of Evidence Type of Assertion The source of Document 1 2 3 1 5 6 6