Requirement a. For each procedure, identify the applicable type of audit evidence. Audit procedure Type of evidence Reperformance 3. 4. 1. Foot the aged trial balance using audit software and compare the total with the general ledger. 2. Match sales invoices with subsequent cash receipts using audit software. Examine a sample of customer orders and see whether each has a credit authorization. Compare the date on a sample of shipping documents a few days before and after the balance sheet date with related sales journal transactions. Compute the ratio of allowance for uncollectible accounts divided by accounts receivable and 5. compare with the ratio for previous years. Discuss with the sales manager whether any sales allowances have been granted after the 6. balance sheet date that may apply to the current period. Observe whether the controller makes an independent comparison of the total in the general 7. ledger with the trial balance of accounts receivable. Compare the date on a sample of shipping documents throughout the year with related sales 8. invoices and the accounts receivable master file. Analytical procedure Inquiry Inspection Observation Reperformance