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Specific auditing procedures for obtaining audit evidence are listed below. 1. Send debtor's confirmation letters to a number of the client's customers. 2. Recalculate depreciation

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Specific auditing procedures for obtaining audit evidence are listed below. 1. Send debtor's confirmation letters to a number of the client's customers. 2. Recalculate depreciation charges. 3. Calculate gross profit rates for the current year and preceding year. 4. Discuss the potential obsolescence of inventory with the management. 5. Examine registration certificates for motor vehicles purchased during the year. 6. Use the computer to scan a lile to determine that all documents in a numbered series have been accounted for 7. Learn about a possible lawsuit in conversation with the financial controller. 8. Obtain a valuation of land held by the company interstate. 9. Observe the year-end inventory count. 10. Select a sample of repairs and maintenance expenses and check whether any should have been capitalised Required Indicate: a the type of evidence obtained by each procedure (b) the assertion or assertions to which it relates

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