As the senior auditor on the audit of the Elles Company for the year ending December 31, you discover the following errors in cash working papers prepared by your assistants:

1. Compensating bank balances were overlooked.

2. Kiting was missed.

3. Several December 31 checks were not recorded as disbursements until January. These checks are not listed as outstanding on the December 31 bank reconciliation 4. The petty cash on hand was \(\$ 25\) short of the imprest fund balance.

5. The December cash disbursement's journal included the checks issued January 2 and 3 .

6. Several mathematical errors were made in the client's December bank reconciliation schedule.

7. The December 31 bank balance shown on the reconciliation schedule was incorrect.

8. A contingent liability on a discounted note receivable was missed.
Required:

a. Identify the test of balances that should have detected each error.

b. For each error, indicate the applicable audit objective.

c. Indicate the type of evidence obtained by each audit procedure.