Required Identify one or more types of procedures being employed in each situation described below (vouching, tracing, recalculation, observation, confirmation, verbal inquiry, examination, analysis of interrelationships). a) An auditor uses audit software to select suppliers' accounts payable with debit balances and compares amounts and computation with cash disbursements and supplier credit memos (3 marks) b) An auditor examines property insurance policies and checks insurance expense and the prepaid insurance balance for the year. The auditor then reviews the expense in light of changes and ending balances in PPE asset accounts. (3 marks) c) An auditor uses audit software to test perpetual inventory records for items that have not been used in production for three months or more. The auditee states that the items are obsolete and have already been written down. The auditor checks journal entries to support the auditee's statements. (4 marks)