For each of the audit procedures listed below , indicate which of the following types of evidence – gathering procedure are being used :
1 . Inspection
2 . Recalculation
3 . Confirmation
4 . Analytical procedures
5 . Enquiries
6 . Observation
7 . Re–performance
( a ) Comparing the current – year gross profit percentage with the gross profit percentage for the past four years .
( b ) Agreeing the total of the accounts receivable subsidiary ledger to the accounts receivable general ledger account .
( c ) Discussing the adequacy of the allowance for doubtful accounts with the credit manager .
( d ) Performing test counts of the warehouse personnel ‘s count of raw material .
( e ) Exam1ining a new bottling machine to ensure that this major acquisition was received .
( f ) Watching the client ‘s warehouse personnel count the finished goods inventory .
( g ) Obtaining a letter from the client ‘s solicitor indicating that there are no lawsuits in progress agains.t the client .
( h ) Vouching the prices used by the client ‘s billing program for pricing sales invoices to the client ‘s approved price list .
( I ) Exam1ining large sales invoices for a period of two days before and after year end to determine whether sales are recorded in the proper period .
( J ) Sending a written request to the client ‘s customers requesting that they report the amount owed to the client .