1. Account for a numerical sequence of remittance advices and determine whether there is a cross-reference mark for each one, indicating that it has been recorded in the cash receipts journal

2. Examine duplicate sales invoices to determine whether the account classification for sales has been included on the document.

3. Select a sample of customer orders and trace the document to related shipping documents, invoices and the accounts receivable master file for comparison of name, date and amount.

Required: a. Identify whether each audit procedure is a test of control or a substantive test of transaction. (3 marks)