During Year 1 audit of Numbaro Co., the auditor performed various procedures.
For each of the audit procedures listed below, double-click on the associated shaded cell and select the type of audit procedure, if any, that the auditor performed. A type of audit procedure may be selected once, more than once, or not at all.
Audit procedures Type of audit procedure
1)During the physical inventory count, the auditor requested that certain material containers be opened to ensure they were not empty.
2)During a site visit to a branch warehouse, the auditor noted unauthorized personnel have access to the inventory.
3)The auditor obtained a copy of the company's accounting manual and read the section on inventory to prepare for the physical inventory observation.
4)The auditor sent a letter to the company's outside attorney accompanied by management's request for information concerning pending or threatened litigation, claims, and assessments.
5)The auditor obtained the company's aging of accounts receivable and independently created the aging of certain accounts.
6)The auditor scanned the repairs and maintenance account for unusually large amounts.
Options=
Analytical
Certifying
Compliance
Conformation
Guaranteeing
Inquiry
Inspection
Monetizing
Observation
Recalculation
Reperformance
Valuation
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FAR= 72-84
Audit= 73-82
BEC= 74-75
Reg=77