Given: 11 audit procedures taken from an audit program: 1. 2. Select items from the inventory records and examine the items in the warehouse. Performs test of reasonableness on depreciation expense of equipment items taking into account their remaining useful lives, additions and disposals during the year and compare against the amount calculated by client. . Send conrmations to hanks with which the client does business to conrm with the cash balances, loan balances as well as the outstanding banking facility. . Use audit software to foot and cross-foot the cash disburstment journal and trace totals to the general ledger. . Examine evidence that the customer orders have been approved for credit by the credit manager. Discuss with the client's legal counsel as to probability of losing the court case as well as the likely compensation amount for the dispute. . Select samples of payroll records and compute the overtime payment. . Dbserve endorsement of incoming checks by the accountant. Conduct cash count for the petty cash kept in ofce to verify the amount counted by the accountant. l. Inquire of the sales manager and credit manager whether there is segregation of duties regarding the credit-granting functionand the sales function. 1]. Compute individual manufacturing expenses divided by total manufacturing expenses, Required: a. b. compare the result with those in previous year and note for any unusual uctuation. Indicate whether cash procedure is a test of control, substative test of transaction, substantive analytical procedure, or a test of details of balance i Identify the type of evidence for each procedure