During the Year audit of WW Glass Co the auditor performed various procedures. For each of the audit procedures detailed below, name the type of audit procedure that was performed.
Audit Procedures Type of Audit Procedure
During the physical inventory count, the auditor
requested that certain material containers be opened
to ensure they were not empty.
During a site visit to a branch warehouse, the auditor
noted unauthorized personnel had access to the inventory.
The auditor obtained a copy of the company's accounting
manual and read the section on inventory to prepare for the
physical inventory observation.
The auditor sent a letter to the company's outside attorney
accompanied by management's request for information
concerning pending or threatened litigation, claims, and assessments.
The auditing firm's computerassisted audit specialist
obtained an electronic billing file from the company and
checked the accuracy of the summarized billings file.
The auditor obtained the company's aging of accounts
receivable and independently created the aging of certain
accounts.
The auditor scanned the repairs and maintenance
account for unusually large amounts.
The auditor compared preliminary revenue totals to the
previous three years noting moderate fluctuations.
The auditor asked the CFO about whether the company
entered into agreements with new related parties during the year.
