Several specific audit procedures are listed below. For each item, identify the type of procedure listed and which of the assertions is being addressed by the procedure.

(a) Examine a list of investment securities held by the clients trustee.

(b) For a sample of transactions posted to the clients accounts payable subsidiary ledger, examine supporting purchase orders and receiving reports agreeing amounts and information.

(c) Send a written request to the clients customer for verification of the amount owed to the client company.

(d) Examine the dealers invoice for a new vehicle reported on the clients fixed assets subsidiary ledger.

(e) Ask the clients credit manager about the collectibility of certain customer account balances.

(f) Watch the clients process of conducting the physical inventory counts.

(g) Compute interest expense on notes payable.

(h) Verify the clients bank reconciliation by testing the proper inclusion of all reconciling items.

(i) Send a written request to the clients attorney for verification of legal matters.

(j) Compare key ratios for the current year with the same ratio results for the prior year.

(k) Trace the total of the clients accounts payable subsidiary ledger to the general ledger.