Identify whether each audit procedure listed below is a test of control or a substantive test of transactions.

The following questions deal with audit evidence for the revenue cycle. Choose the best response.

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Test of Control or Substantive Test? Audit Procedure Account for a sequence of shipping documents and examine each one to make sure that a duplicate sales invoice is attached. Account for a sequence of sales invoices and examine each one to make sure that a duplicate copy of the shipping document is attached. Compare the quantity and description of items on shipping documents with the related duplicate sales invoices. Trace recorded sales in the sales journal to the related accounts receiv- able master file and compare the customer name, date, and amount for each one. Examine sales returns for approval by an authorized official. Review the prelisting of cash receipts to determine whether cash is prelisted daily. Reconcile the recorded cash receipts on the prelisting with the cash receipts journal and the bank statement for a one-month period.