Below are 15 audit procedures. Classify each procedure according to the following types of audit evidence.

No. Type of Evidence Audit Procedures 1 Compare the current-year accounts receivable balance to the prior-years balances after adjusting for any increase or decrease in sales and other economic factors. 2 reperform the aging of accounts receivable. Again, because the auditor creates this type of evidence, it is normally viewed as highly reliable. 3 recomputed of accrued interest 4 obtaining an electronic file from the company and using computer-assisted audit techniques, to check the accuracy of the summarization of the file 5 Send a report to a consignee to verify that an entitys inventory has been consigned. 6 Send a letter to the firm's bank to obtain the correct balances 7 ask the internal auditor to explain the entity and its environment including internal control involves 8 informal oral questions from the employees in the production department 9 monitoring of the counting of inventories by the entitys personnel 10 counting cash on hand 11 count marketable securities 12 sample of purchase transactions included in the purchases journal and ensure that they are supported by receiving documents 13 The auditor ensure that the inventory is recorded in the perpetual inventory records. 14 Compare the detail of a total balance with similar detail for the preceding year 15 the auditor compare the price on an invoice to an approved price list