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 auditing firm's computer assisted audit specialist obtained an electronic billing file from the company and checked the accuracy of the summarized billings file.
A. Analytical
B. Certifying
C. Compliance
D. Conformation
E. Guaranteeing
F. Inquiry
G. Inspection
H. Monetizing
I. Observation
J. Recalculation
K. Reperformance
L. Valuation