For each of the following situations, choose the type(s) of audit evidence that would give the auditor the most assurance that the management assertion provided (in parentheses at end of each item) is reasonably accurate.

a. The cash balance of a retail auto parts store (existence).

b. The accounts receivable balance of a large manufacturer who sells primarily to a few dozen distributors (valuation).

c. The cost of goods sold balance for a manufacturer of chemicals (completeness).

d. The balance in allowance for doubtful accounts for a company in the wholesale clothing industry (valuation).

e. The ending inventory account balance for a retail consumer electronics store (rights).

f. Total purchases for a retail grocery store (cutoff).

g. The long-term debt balance for a multinational construction company (completeness).