Below are 12 audit procedures. Classify each procedure according to the following type of audit evidence: (1) physical examination, (2) confirmation, (3) documentation, (4) observation, (5) inquiry of client, (6) reperformance, and (7) analytical procedure.

Type of Evidence	Audit Procedures
	1. Watch client employees count inventory to determine whether company                   procedures are been followed
	2. Count inventory items and record the amount in the audit working papers
	3. Stand by the payroll time clock to determine whether any employee “punches in” more than one time
	4. Calculate the ratio of cost of goods sold to sales as a test of overall reasonableness of gross margin relative to the preceding year
	5. Obtain information about the client’s internal controls by asking questions of client personnel
	6. Trace column totals from the cash disbursements journal to the general ledger.
	7. Examine a piece of equipment to make sure a recent purchase of equipment was actually received and is in operation.
	8. Review the total of repairs and maintenance for each month to determine whether any month’s total was un usually large.
	9. Compare customer names and amounts on sales invoices with entries in the sales journal.
	10. Re-foot entries in the sales journal to determine whether they were correctly totaled by the client.
	11. Make a surprise count of petty cash to verify the amount of the petty cash fund is intact.
	12. Obtained a written statement from the client’s bank stating the client’s year-end balance on deposit