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.

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.
A. Analytical
B. Certifying
C. Compliance
D. Conformation
E. Guaranteeing
F. Inquiry
G. Inspection
H. Monetizing
I. Observation
J. Recalculation
K. Reperformance
L. Valuation