Which audit approach would the auditor select for the following accounts:

- A. B. C. D. E. Auditing the Cash account when inherent risk is medium. - A. B. C. D. E. Auditing the Revenue account when inherent risk is high. - A. B. C. D. E. Auditing the Inventory account when inherent risk is low. - A. B. C. D. E. Auditing the PP&E account when inherent risk is medium. - A. B. C. D. E. Auditing the accounts payable account when inherent risk is High.

A. Sending out confirmations to the Bank, performing some bank reconciliations, testing some controls over access to checks. B. Select a large sample of items from the sales report for vouching to supporting documents, testing controls over approval of sales orders, comparing three way matches between sales invoices, bill of lading, and approved sales orders. C. Perform observation of material inventory locations/items, testing some controls over purchases of inventory, and substantive analytical procedures. D. Vouching significant additions/disposals to supporting invoices, cash receipts/payments, and Board of Director minutes for approval. E. Sending confirmations to vendors, including vendors with no vendor statements, and small or zero balances.