"After conducting test of controls the auditor should apply a set of substantive testing procedures to provide a basis for his final audit opinion." Required: A. Distinguish between a substantive test and a test of control. (4 marks) B. Describe TWO (2) substantive testing procedures an auditor could employ to verify each of the following: i. Revenue and Accounts Receivable ii. Purchases and Accounts Payable iii. Inventory iv. Cash at bank (16 marks) C. Describe TWO (2) analytical procedures that can be used to assess accounts Receivables. (5 marks)