Audit evidence VS Audit procedure

Hi Mike,

Can help me check if I have correctly stated audit evidence (AE) for the following audit procedures (AP) :

Audit of insurance claim:

1) AP: enquire the basis of amount claimed and review any supporting documentation e.g. Mgmt accounts showing loss.

AE: agreement of amount claimed to total loss shown in mgmt accounts

2) AP: review correspondence between the co. and the insurance provider, looking for confirmation of any amounts to be paid.

AE: correspondences between company and insurance provider on amount to be paid

3) AP: contact the co lawyer to enquire if there is legal issue on insurance claim

AE: documentation on any legal issues with regards to insurance claim from company lawyer

Please correct me if I am wrong. Thank u so much for your help.