Following are misstatements an auditor might find through tests of controls or tests of details of cash balances:

1.The bookkeeper failed to record cheques in the cash disbursements journal that were written and mailed during the first month of the year.

2. The bookkeeper failed to record or deposit a material amount of cash receipts during the last month of the year. Cash is prelisted by the president's secretary.

3. The cash disbursements journal was held open for two days after the end of the year.

4. A cheque was paid to a vendor for a carload of raw materials that was never received by the client.

5. A discount on a purchase was not taken even though the cheque was mailed before the discount period had expired.

6. Cash receipts for the last two days of the year were recorded in the cash receipts journal for the subsequent period and listed as deposits in transit on the bank reconciliation.

7. A cheque written to a vendor during the last month of the year was recorded in the cash disbursements journal twice to cover an existing fraud. The cheque cleared the bank and did not appear on the bank reconciliation.

Required

a. List a substantive audit procedure to uncover each of the preceding misstatements.

b. For each procedure in part (a), state whether it is a test of details of cash balances or a test of controls.