1) The following table contains a list of typical audit procedures for purchasing activities. For each procedure, classify them as either substantive analytical procedures (AP), tests of details of account balances (TB), or tests of controls (TC). Finally, list one assertion that the test is designed to support and include an explanation of how the test supports that assertion. You can use either the PCAOB or ASB assertions.

Procedure	Classification	Assertion and Explanation
1. Test a sample of purchase requisitions for proper authorization.	Test of details of transactions
2. Review the results of confirmations of selected accounts payable balances.	Test of details of account balances
3. Compare payables turnover or days payables to previous year's data.	Substantive analytical procedure
4. Obtain selected vendor's statements and reconcile to vendor accounts.	Test of details of account balances
5. Compare purchase returns and allowances as a percentage of revenue or cost of sales to industrial data.	Substantive analytical procedures
6. Test a sample of check request vouchers for supporting documents (i.e., purchase order, receiving report, and invoice)	Tests of details of transactions