The following are 11 audit procedures taken from an audit program: 1. Foot the accounts payable trial balance and compare the total with the general ledger. 2. Examine vendors’ invoices to verify the ending balance in accounts payable. 3. Compare the b

1. Footing the accounts payable trial balance and comparing the total with the general ledger provides documentary evidence as it relies on data recorded in the accounting system. 2. Examining vendors' invoices to verify the ending balance in accounts payable provides external evidence as it relies on original source documents outside of the accounting system. 3. Comparing the balance in payroll tax expense with previous years provides analytical evidence as it involves evaluating trends and patterns in financial information. 4. Examining the internal auditor's initials on monthly bank reconciliations as an indication of whether they have been reviewed provides physical evidence as it relies on the existence of tangible items. 5. Examining vendors' invoices and other documentation in support of recorded transactions in the acquisitions journal provides external evidence as it relies on original source documents outside of the accounting system. 6. Multiplying the commission rate by total sales and comparing the result with commission expense provides computational evidence as it involves performing calculations. 7. Examining vendors' invoices and other supporting documents to determine whether large amounts in the repair and maintenance account should be capitalized provides external evidence as it relies on original source documents outside of the accounting system. 8. Discussing the duties of the cash disbursements clerk with him and observing whether he has responsibility for handling cash or preparing the bank reconciliation provides testimonial and observation evidence as it involves gathering information from an individual and observing their actions. 9. Confirming accounts payable balances directly with vendors provides external evidence as it involves obtaining information from third parties outside of the accounting system. 10. Accounting for a sequence of checks in the cash disbursements journal to determine whether any have been omitted provides documentary evidence as it relies on data recorded in the accounting system. 11. Inquiring about the accounts payable supervisor's monthly review of a computer-generated exception report of receiving reports and purchase orders that have not been matched with a vendor invoice provides testimonial evidence as it involves gathering information from an individual.