(a) a) Identify whether each of the given audit procedure is a test of control or a substantive test of transactions as follows: 1. Account for a sequence of shipping documents and examine Test of control each one to make sure that a duplicate sales invoice is attached. 2. Account for a sequence of sales invoices and examine each Test of control one to make sure that a duplicate copy of the shipping document is attached. 3. Compare the quantity and description of items on shipping Substantive test documents with the related duplicate sales invoices. 4. Trace recorded sales in the sales joumal to the related accounts Substantive test receivable master file and compare the customer name, date, and amount for each one. 5. Examine sales retums for approval by an authorized official. Test of control 6. Review the prelisting of cash receipts to determine whether Test of control cash is prelisted daily. 7. Reconcile the recorded cash receipts on the prelisting with the Substantive test cash receipts journal and the bank statement for a 1-month period