Identify the type of audit procedure employed (test of control, analytical procedure, or substantive test of accounts, transactions, or disclosure), the type of evidence obtained, and management assertion addressed in each of the following situations.

a. The auditor uses a sophisticated regression analysis package to determine whether the decrease in accounts payable is out of line with the activity in the cash and inventory account in order to know where to look for potential misstatements.

b. The auditor sends a questionnaire on the order entry process via e-mail to all the members of the sales business process.

c. The auditor sets up a dummy customer account on the client's automated sales information system and attempts to input some sales under its name.

d. During the audit of the automated purchases/payables/receiving system, the auditor queries the system for a sample of purchase invoice numbers indicating that electronic fund transfers (payments) have not occurred for purchases unless the goods have been ordered, received, and approved online by the individual who requisitioned the goods.

e. The auditor compares the depreciation expense to the level of fixed assets for the past several years.

f. The auditor accounts for each of the assets listed in the ledger for the Furniture and Fixtures account.

g. An information systems specialist that works for the auditing firm quizzes the vice president of information system regarding controls that she expects management to have in place for its competitor and customer databases, which are used for pricing and production decisions.

h. The auditor sends letters to a sample of the client's customers asking them to confirm the amount indicated as owed.