During Year 1 audit of Numbaro Co., the auditor performed various procedures.
For each of the audit procedures listed below, double-click on the associated shaded cell and select the type of audit procedure, if any, that the auditor performed.A type of audit procedure may be selected once, more than once, or not at all.

During the physical inventory count, the auditor requested that certain material containers be opened to ensure they were not empty.
A. Analytical
B. Certifying
C. Compliance
D. Conformation
E. Guaranteeing
F. Inquiry
G. Inspection
H. Monetizing
I. Observation
J. Recalculation
K. Reperformance
L. Valuation