Following are 10 audit procedures with words missing and a list of several terms commonly used in audit procedures.
Audit Procedures
1. _____ the unit selling price times quantity on the duplicate sales invoice and compare the total to the amount on the duplicate sales invoice.
2. _____ whether the accounts receivable bookkeeper is prohibited from handling cash.
3. _____ the ratio of cost of goods sold to sales and compare the ratio to previous years.
4. _____ the sales journal and _____ the total to the general ledger.
5. _____ the sales journal, looking for large and unusual transactions requiring investigation.
6. _____ of management whether all accounting employees are required to take annual vacations.
7. _____ all marketable securities as of the balance sheet date to determine whether they equal the total on the client's list.
8. _____ the balance in the bank account directly with the East State Bank.
9. _____ a sample of duplicate sales invoices to determine if the controller's approval is included and _____ each duplicate sales invoice to the sales journal for agreement of name and amount.
10. _____ the agreement between Johnson Wholesale Company and the client to determine whether the shipment is a sale or a consignment.
Terms
a. Examine
b. Scan
c. Read
d. Compute
e. Recompute
f. Foot
g. Trace
h. Compare
i. Count
j. Observe
k. Inquire
l. Confirm

Required
a. For each of the 12 blanks in procedures 1 through 10, identify the most appropriate term. No term can be used more than once.
b. For each of the procedures 1 through 10, identify the type of evidence that is being used.