- Type of Audit Evidence - Physical Examination Recalculation Analytical Procedures (Broad) Inspection of External Documents Analytical Procedures (Narrow) Observation Reperformance Inspection of Internal Documents Inquiries of Client Confirmation Timing Selected Audit Objective Occurrence Existence Completeness Posting & Summarization Accuracy Classification Cutoff Detail tie-in Realizable value Rights & Obligations The following represents an issue/procedure an auditor found during an engagement. Please identify (1) what audit objective (select one) the auditor is attempting to address, and (2) what type of audit evidence (select one) the auditor is collecting. Procedure - The auditor traced a sample of individual transactions from a client's accounts payable control account to customer accounts within the subledger. 1.)