An auditor may perform the following three types of substantive procedures: (a) tests of details of transactions; (b) tests of details of balances; and (c) analytical procedures. Below are specific audit procedures that fall within one of these categories:

1. (1) Review all invoices received for one month after the year-end to ensure that they do not relate to the current year.

2. (2) Trace a sample of shipping documents to related sales invoice entries in the sales journal.

3. (3) Perform alternative procedures for non-responses to accounts receivable confirmation.

4. (4) Examine the sales journal for related-party transactions, notes receivable and other unusual

   items.

5. (5) Compare the quantity and description of items on duplicate sales invoices with related

   shipping documents.

6. (6) Review a sample of repairs and maintenance expenditure for the year to ensure that it does

   not include any items that are capital in nature.

8. Required:

9. (a) For each audit procedure, indicate which of the three types of substantive procedures it belongs to.

10. (b) List one assertion to which each audit procedure relates.