There are six different evidence gathering techniques commonly used by auditors when performing test of controls or substantive testing. Listed below are five procedures performed as a part of a routine audit, each utilizing one of the six evidence-gathering techniques. Required: 1. Identify the correct evidence gathering technique used for each audit procedure. (5 marks) 2. Rank the identified evidence gathering techniques in order (i.e. 1-5) of reliability (with 1 being most reliable and 5 being least reliable), providing a brief explanation of each ranking. (5 marks) A. Count inventory items and record the amount in the audit working papers. B. Obtain a letter from the auditee's lawyer to the public accounting firm stating the details of any outstanding litigations. C. Obtain information abdut the system of internal controls by asking the client to fill out a questionnaire. D. Add sales journal entries to make sure they were correctly totaled E. Review the total of repairs and maintenance for each month to determine whether any month's total was unusually large.