A variety of specific auditing procedures for obtaining audit evidence is listed below.

1. Send debtor’s confirmation letters to a number of the entity’s customers.

2. Recompute depreciation charges.

3. Compute gross profit rates for the current year and preceding year.

4. Discuss the potential obsolescence of stock with the management.

5. Examine registration certificates for motor vehicles purchased during the year.

6. Use the computer to scan a file to determine that all documents in a numbered series have been accounted for.

7. Learn about a possible lawsuit in conversation with the finance director.
8. Obtain a valuation of land held by the company.

9. Observe the year-end stock count.

10.Select a sample of repairs and maintenance expenses and check whether any should have been capitalised.

Required

Indicate: (1) the type of evidence obtained by each procedure, and (2) the assertion or assertions to which it pertains.