Below are 12 audit procedures. Classify each procedure according to the following types of audit evidence:
-Trace postings from the sales journal to the general ledger accounts.
A) physical examination
B) observation
C) confirmation
D) inspection
E) analytical procedures
F) inquiry of the client
G) recalculation
H) reperformance

Question

Quizplus · Accepted Answer

Reperformance involves the auditor independently executing procedures or controls that were originally performed as part of the entity's internal control. Tracing postings from the sales journal to the general ledger accounts is an example of reperformance, as the auditor is independently verifying the accuracy and completeness of the entity's recording process.

Below Are 12 Audit Procedures