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Question: You are provided with a series of audit procedures as follows:
a) Test the quantity times price on a sample of sales invoices.
b) Compare the current year's provision for warranty expenses against that of the prior year.
c) Select a sample of purchase invoices and vouch to goods received notes to confirm goods received.
d) Identify assets pledged as security for accounts payable by reviewing minutes and other documents.
Required: For each audit procedure: state the management assertion tested by the procedure and indicate what specific type of audit procedure is described in each scenario (e.g. observation or inquiry of management).
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