As a junior auditor at Abdullah, Naser & Co, a well-known local CPA firm, you are given the following list of recent audit procedures performed for revenue cycle of Ajman Groceries Incorporated. 1. Review the accounts receivable with the credit manager to evaluate their collectability 2. Add the sales journal entries to determine whether they were correctly totaled. 3. Count inventory items and record the amount in the audit files. 4. Obtain a letter from the client's attorney addressed to the CPA firm stating that the attorney is not aware of any existing lawsuits. 5. Calculate the ratio of cost of goods sold to sales as a test of overall reasonableness of gross margin relative to the preceding year, 6. Obtain information about internal control by requesting the client to fill out a questionnaire. 7. Watch employees count inventory to determine whether company procedures are being followed. 8. Obtain a letter from management stating that there are no unrecorded liabilities 9. Review the total of repairs and maintenance for each month to determine whether any month's total was unusually large. 10. Obtain a written statement from a bank stating that the client has AED 12.560 on deposit and liabilities of AED550.000 on a demand note Required Classify and justify each of the above items according to the eight types of audit evidence: physical examination confirmation inspection analytical procedures inquiries of the client recalculation reperformance observation