Real Favour Limited is a client of Adodo Lafe & Co (Chartered Accountants). The Audit Manager has just completed his review of the audit file. His review points include:

(i) confirming ownership of motor vehicles used for distribution of goods;

(ii) confirming the amounts owed by customers;

(iii) testing the procedure of payment of wages to daily paid and casual workers;

(iv) testing the correctness of salary amounts credited to staff bank accounts;

(v) confirming the authorisation for the purchase of plant and machinery;

(vi) ascertaining that inventories belonging to the relevant periods have been accounted for during the inventory stock count;

(vii) checking the periodic trend in the performance of the company as reflected in the financial statements; (viii) confirming the existence of land and building at the branch office;

(ix) understanding the nature of one-off and unusual payments recorded in the financial records; and

(x) confirming from management that all liabilities have been provided for.

Required:

Explain which audit procedures you would deem most appropriate for obtaining audit evidence in each circumstance, as the senior in charge of the assignment.