The is an audit procedure taken from an audit program. Identify the type of evidence for this procedure: Divide individual manufacturing expenses by total manufacturing expenses and compare the results with those in previous years to check for unusual fluctuations. Select one:

a. confirmation

b. recalculation

c. inspection of asset

d. inspection of documents

e. reperformance

f. inquiries

g. analytical procedures

h. observation

The is an audit procedure taken from an audit program. Identify the type of evidence for this procedure: Examine evidence to check whether customer orders have been approved for credit by the credit manager. Select one:

a. recalculation

b. inquiries

c. confirmation

d. inspection of documents

e. reperformance

f. observation

g. analytical procedures

h. inspection of asset

Vouching from journals to source documents most directly tests: Select one:

a. Completeness

b. Valuation

c. Presentation

d. Existence