Questions: Column B Substantive Auditing Procedure choices (choose from the list below) and match to the question in Column A. (choices can be used more than once). A review board of director meeting minutes for proper authorization of all current year debt and equity transactions such recorded payables to invoices, purchase orders, and receiving reportsRecalculate current year depreciation expenseCompare accounts receivable write-offs with doubtful accounts estimatesObtain and inspect the title documents to such fixed assetsPerform a search for unrecorded liabilitiesConfirm a sample of accounts receivableInquire whether any inventory is out on consignment at year-endExamine debt instrument agreements and characteristics for proper classificationTrace inventory test counts to inventory subsidiary accountsInquire about accounts receivables that have been sold or factoredInquire about possible obsolete inventory at year