Please provide the type of audit procedures that was performed in the following actions or procedures:   Read the minutes of a board of directors’ meeting to summarize the information relevant to the financial statements __________________   Trace postings from the sales reports to the general ledger accounts, and back from the general ledger listing to the sales reports to determine sales have been recorded _____________   Calculate debt-equity ratio for each quarter and compare to previous year or the industry ratio __________________________   Prepare a written request to sample of suppliers or vendors to confirm the accuracy of the amount owed to them by the client that is being audited ____________________

5

Please provide the type of audit procedures that was performed in the following actions or procedures:

• Read the minutes of a board of directors’ meeting to summarize the information relevant to the financial statements __________________

• Trace postings from the sales reports to the general ledger accounts, and back from the general ledger listing to the sales reports to determine sales have been recorded _____________

• Calculate debt-equity ratio for each quarter and compare to previous year or the industry ratio __________________________

• Prepare a written request to sample of suppliers or vendors to confirm the accuracy of the amount owed to them by the client that is being audited ____________________