Match the appropriate term for the audit procedure from the drop-down list that should be used to obtain audit evidence.

Each alternative can ONLY be used ONCE.

Audit procedures	Appropriate term
1. Agree the sales entries in the sales journal to the invoices.	A. Tracing
2. A review of a sample of purchase orders which were completed during the last six months to identify the seasonal trends.	B. Analytical procedures
3. A walk-through of the process with a member of the purchasing staff.	C. Questioning
4. Independently execute a procedure (e.g., bank reconciliation).	D. Trend Analysis
5. Select a sample of documents and follow the audit trail to the original entries in the accounting records.	E. Obtaining background information
6. Develop a report on revenue generated by or cost savings directly attributable to newlydeveloped products.	F. Verifying
7. Examine records or documents, whether internal or external, electronic or hard copy to assess the validity.	G. Reperformance
8. An interview with the purchasing supervisor to ascertain the quality control measures used to identify obsolete inventory.	H. inspection
9. Request direct written evidence from a third party.	I. Analytical review
10. Evaluate financial information through an analysis of the relationship between financial and non-financial information.	J. External Information