1. Purchases transactions relate a) solely to the purchase of inventory held for sale. b) to the purchase of inventory, plant and equipment, and supplies. c) to the purchase of all goods and services. d) to the purchase of all goods and services and the payroll function. 2. The auditor is concerned that the client has committed a number of errors in the capital/repair expenditures distinction. In selecting items from the repairs expense account for investigation, the most appropriate audit procedure would involve a) random selection b) systematic selection. c) tracing d) scanning