Listed below are 8 audit procedures. Classify each procedure according to the following types of audit evidence. Each evidence type is used only once. Evidence Type 1. Physical examination 2. Confirmation 3. Inspection 4. Analytical Procedures 5. Inquiries of Client 6. Recalculation 7. Re-performance 8. Observation Type of Evidence Audit Procedures Watch client employees count inventory to determine whether company procedures are being followed. Count inventory items and record the amount in the audit files. Trace postings from the sales journal to the general ledger accounts. Calculate the ratio of cost of goods sold to sales as a test of overall reasonableness of gross margin relative to the preceding year Obtain information about the client's internal controls by asking questions of client personnel. Calculate the ratio of cost of goods sold to sales as a test of overall reasonableness of gross margin relative to the preceding year. Obtain information about the client's internal controls by asking questions of client personnel. Compare vendor names and amounts on purchase invoices with entries in the purchases journal. Foot entries in the sales journal to determine whether they were correctly totaled by the client. Obtain a written statement from the client's bank stating the client's year-end balance on deposit