A$.$ During the physical inventory count, the auditor requested that certain containers of inventory items be opened to ensure they were not empty.

B$.$ During a site visit to a branch warehouse, the auditor noted unauthorized personnel have access to the inventory.

C$.$ The auditor obtained a copy of the company$$s accounting manual and read the section on inventory to prepare for the physical inventory observation.

D$.$ The auditor sent a letter to the company$$s outside attorney accompanied by management$$s request for information concerning pending or threatened litigation, claims, and assessments.

E$.$ The auditor obtained an electronic billing file from the company and checked the accuracy of the summarized billings file.

F$.$ The auditor selected a sample of invoices and agreed the vendor to the approved vendor list, as had been required by the client's internal control procedures.

G$.$ The auditor scanned the repairs and maintenance account for unusually large amounts.

Options

A$)$ Inspection of tangible assets

B$)$ Observation

C$)$ Recalculation

D$)$ Inquiry

E$)$ Inspection of records or documents

F$)$ Reperformance

G$)$ Analytical procedures