Opposite each general audit procedure. Write the management assertions most usefully audited by using each procedure. Inspection of records or documents (vouching) Inspection of records or documents (tracing) Inspection of records or documents (scanning) Inspection of tangible assets Observation Confirmation Inquiry Recalculation Reperformance Analytical procedures Auditors use different types of audit procedures to gather the evidence necessary to conclude that the risk of material misstatement for each relevant assertion has been reduced to an acceptably low level. List eight different types of procedures auditors can use during an audit of financial statements and give an example of each