Final answer:
The appropriate audit procedure for examining a new plastic extrusion machine is inspection of tangible assets, which involves physically examining the machine.
Step-by-step explanation:
The audit procedure that would be most appropriate for examining a new plastic extrusion machine to ensure its receipt is inspection of tangible assets. This involves physically examining the machine to verify its existence, condition, and conformity to specifications. The auditor would inspect the machine, checking its physical attributes, such as its model, serial number, and any other identifying details.
Observation may also be used as a supporting audit procedure, where the auditor observes the machine in action to confirm its functionality.
Reperformance and analytical procedures are not directly applicable to examining the receipt of the machine.