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 obtained a copy of the company's accounting manual and read the section on inventory to prepare for the physical inventory observation.
A. Analytical
B. Certifying
C. Compliance
D. Conformation
E. Guaranteeing
F. Inquiry
G. Inspection
H. Monetizing
I. Observation
J. Recalculation
K. Reperformance
L. Valuation