your firm Temasek, Smith & Partridge are currently auditing the financial accounts of Riddell Ltd for the year ending 30 June 2021. You are the Audit Manager on this engagement and one of your new graduates has performed the following audit procedures in relation to the sales and collection process of Riddell Ltd, as follows:

Examined a sample of shipping documents to determine whether each document has a sales invoice number included on it.

Added the columns on the aged trial balance and compared it to the total noted on the general ledger.

Observed whether the financial accountant makes an independent comparison of the total in the general ledger with the trial balance of accounts receivable.

Examined a sample of customer orders to see whether each order has a credit authorisation.

Compared the date on a sample of shipping documents a few days before and after the balance sheet date with related sales journal transactions.

Computed the ratio of the provision for doubtful debts divided by accounts receivable and compared it with previous years.

Examine a sample of non-cash credit entries in the accounts receivable master file to determine whether the internal auditor has initialled each one.

Required:

For each audit procedure stated above from 1) - 7), identify the applicable type of audit evidence, type of test and provide an explanation of the purpose of the audit procedure.

Please use the following table to complete your responses:

ANSWER:

a. TYPE OF EVIDENCE	b. TYPE OF TEST	c. EXPLANATION