Begin with audit procedures $1$ through $6.$ Then complete for procedures $7$ through $12$ and $13$ through $18.$

Examples of Audit Procedures

Type of Audit Evidence

Watch employees count inventory to determine whether company procedures are being

followed.

Count a sample of inventory items and record the amount in the audit files.

Calculate the ratio of sales commission expense to sales as a test of sales

commissions.

Review the accounts receivable with the credit manager to evaluate their collectibility.

Compare a sales invoice with the sales journal for customer name and amount.

Obtain a written statement from a bank stating that the client has $$15,671$ on deposit

and liabilities of $$500,000$ on a demand note.