In meeting the third standard of field work, the auditor may perform

(a) substantive tests of transactions,

(b) substantive tests of balances, and

(c) analytical review procedures. Below are listed specific audit procedures that fall within one of these categories:

1. Compare actual results with budget expectations.

2. Vouch entries in check register to "paid" checks.

3. Recalculate accrued interest payable.

4. Confirm customer balances.

5. Calculate inventory turnover ratios and compare with industry data.

6. Reconcile bank accounts at year-end.

7. Vouch sales journal entries to sales invoices.
8. Count office supplies on hand at year-end.
9. Examine deeds of ownership for land.
10. Obtain representation letter from management.
11. Scan postings to repair expense for evidence of charges that should be capitalized.
12. Ask storeroom supervisor about obsolete items.
Required:
List the numbers of the foregoing procedures. For each procedure indicate the type of substantive test, and the type of evidence obtained. Use the following format for your answer:

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Procedure Type of Substantive Test Type of Corroborating Information