Required information [The following information applies to the questions displayed below.] Types of Audit Procedures for gathering audit evidence Audit evidence includes any information used by the auditor in arriving at the conclusions on which the auditor's opinion is based. Audit evidence is information to which audit procedures have been applied and consists of information that corroborates or contradicts assertions in the financial statements. There are seven audit procedures for gathering audit evidence during the application of risk assess-ment procedures, tests of controls, or substantive procedures. These procedures may be performed individually or in some combination, either manually or using automated tools and techniques such as audit data analytics. The seven types of audit procedures for gathering audit evidence include: (1) inspection, (2) observation, (3) inquiry, (4) confirmation, (5) recalculation, (6) reperformance, and (7) analytical procedures. Match each definition or example with its correct type of audit procedure used for gathering audit evidence. Examination of accounting records and source documents (i.e., vouching and tracing) Independent execution of procedures or controls by auditor originally performed as part of entity's internal control Checking the mathematical accuracy of information (i.e., manually or technology) Analysis of plausible relationships (i.e., trend, ratio, and reasonableness analysis) A direct written response to the auditor from a third party Audit work conducted to understand entity and its environment including internal control Looking at a process or procedure being performed by others Inspection Observation Inquiry Confirmation Recalculation Reperformance Analytical Procedures