1. Audit procedure 1

The auditors selected a sample from the clients bank statement of all payments received in the four weeks following the year-end and contacted each payee to ask them to confirm the date of their purchase to determine whether it had been recorded in the correct financial year.

Audit procedure 2

The auditors selected a sample of balances included in the trade receivables figure and asked management whether an impairment review had been undertaken on these balances. The auditor selected their sample based upon monetary values.

Identify the ISA 500 (Audit evidence) evidence gathering technique and the sampling method used by the auditors in each of these procedures