7. After selecting controls to test the auditor generally selects one or more approaches to testing the controls. Which of the following methods, if used, would require additional evidence to corroborate? 1. Inspection II. Reperformance CI11. Observation CIV. Inquiry 8. Which of the following substantive audit procedures would not be an appropriate follow-up, when a positive confirmation sent, is not returned? CL Examine cash received and credited to the customer's account subsequent to year-end. II. Vouch the recorded sale to the customer purchase order and the shipping documentation. 111. Mail a negative confirmation to the customer. I C IV. Place a phone call directly to the customer, asking them to respond to the confirmation or orally confirm. 9. Which of the following should an auditor gain an understanding of as part of the risk assessment 1. Internal controls relative to when revenue is recognized. II. Computer input controls to prevent improper revenue recognition. C III. Key revenue related documents. c IV. All of the above. CV. None of the above