4.

Ava is a first year staff accountant who is unsure of the difference between tests of controls and substantive testing. For each of the following tests, indicate whether it is more likely to be used as a TEST OF CONTROLS or as a SUBSTANTIVE TEST by choosing the appropriate answer.

- A. B.	Compare current year actual sales to the current year forecasted sales.
- A. B.	Verify that voucher packages indicate agreement of purchase order, receiving report, and invoice.
- A. B.	Perform sales cutoff test.
- A. B.	Inspect checks for restrictive endorsement prior to deposit.
- A. B.	Observe the use of time clocks and time cards.
- A. B.	Recalculate interest expense for reasonableness.