13-24 (OBJECTIVES 13-1, 13-2, 13-5) The following are audit procedures from different trans- action cycles: 1. Examine vendors' statements for accounts payable balance. 2. Examine a sample of customer orders for evidence of credit approval by credit manager. 3. Use audit software to foot the accounts payable trial balance and compare the balance with the general ledger. 4. Use audit software to foot and cross-foot the cash sales journal and trace the balance to the general ledger 5. Compute accounts receivable turnover for major customers and compare with previ- ous years. 6. Inquire of the warehouse manager if there is any consigned inventory in other loca- tions. 7. Confirm the amount of inventories kept in public warehouse. 8. Examine shipping documents before and after the balance sheet date to determine whether sales transactions are recorded in the proper period, taking into consider- ation the shipping terms and shipment dates, 9. Perform test on the reasonableness of salaries expense, taking into account salary in- crements and staff movement during the year. a. For each audit procedure, identify the transaction cycle being audited. b. For each audit procedure, identify the type of evidence. c. For each audit procedure, identify whether it is a test of control or a substantive test. d. For each substantive audit procedure, identify whether it is a substantive test of trans- actions, a test of details of balances, or a substantive analytical procedure. e. For each test of control or substantive test of transactions procedure, identify the transaction-related audit objective or objectives being satisfied. f. For each substantive analytical procedure or test of details of balances procedure, identify the balance-related audit objective or objectives being satisfied. Required