Below are eight $(1.$ to $8.)$ audit procedures. Classify each procedure according to the following types of audit evidence $($A to H$).$

Audit evidence types:

A$)$ physical examination

B$)$ confirmation

C$)$ inspection

D$)$ observation

E$)$ inquiry of the client

F$)$ recalculation

G$)$ reperformance

H$)$ analytical procedure

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Audit procedures:

$[$ Select $]["$A$)$ physical examination", $"$B$)$ confirmation", $"$C$)$ inspection", $"$D$)$ observation", $"$E$)$ inquiry of the client", $"$F$)$ recalculation", $"$G$)$ reperformance", $"$H$)$ analytical procedure"$]1.$ Watch client employees count inventory to determine whether company procedures are being followed.

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$[$ Select $]["$A$)$ physical examination", $"$B$)$ confirmation", $"$C$)$ inspection", $"$D$)$ observation", $"$E$)$ inquiry of the client", $"$F$)$ recalculation", $"$G$)$ reperformance", $"$H$)$ analytical procedure"$]2.$ Calculate the ratio of cost of goods sold to sales as a test of overall reasonableness of gross margin relative to the preceding year.

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$[$ Select $]["$A$)$ physical examination", $"$B$)$ confirmation", $"$C$)$ inspection", $"$D$)$ observation", $"$E$)$ inquiry of the client", $"$F$)$ recalculation", $"$G$)$ reperformance", $"$H$)$ analytical procedure"$]3.$ Obtain information about the client's internal controls by asking questions of client personnel.

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$[$ Select $]["$A$)$ physical examination", $"$B$)$ confirmation", $"$C$)$ inspection", $"$D$)$ observation", $"$E$)$ inquiry of the client", $"$F$)$ recalculation", $"$G$)$ reperformance", $"$H$)$ analytical procedure"$]4.$ Trace column totals from the cash disbursements journal to the general ledger.

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$[$ Select $]["$A$)$ physical examination", $"$B$)$ confirmation", $"$C$)$ inspection", $"$D$)$ observation", $"$E$)$ inquiry of the client", $"$F$)$ recalculation", $"$G$)$ reperformance", $"$H$)$ analytical procedure"$]5.$ Make a surprise count of petty cash to verify that the amount of the petty cash fund is intact.

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$[$ Select $]["$A$)$ physical examination", $"$B$)$ confirmation", $"$C$)$ inspection", $"$D$)$ observation", $"$E$)$ inquiry of the client", $"$F$)$ recalculation", $"$G$)$ reperformance", $"$H$)$ analytical procedure"$]6.$ Review the total of repairs and maintenance for each month to determine whether any month's total was unusually large.

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$[$ Select $]["$A$)$ physical examination", $"$B$)$ confirmation", $"$C$)$ inspection", $"$D$)$ observation", $"$E$)$ inquiry of the client", $"$F$)$ recalculation", $"$G$)$ reperformance", $"$H$)$ analytical procedure"$]7.$ Compare vendor names and amounts on purchase invoices with entries in the purchases journal.

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$[$ Select $]["$A$)$ physical examination", $"$B$)$ confirmation", $"$C$)$ inspection", $"$D$)$ observation", $"$E$)$ inquiry of the client", $"$F$)$ recalculation", $"$G$)$ reperformance", $"$H$)$ analytical procedure"$]8.$ Obtain a written statement from the client's bank stating the client's year$-$end balance on deposit.