Audit Procedures:

a. Determine if the transaction was recorded in the correct month, based on when the goods were received and the terms of the transaction.

b. Review the chart of accounts to determine if the transaction was charged to the appropriate general ledger account.

For each of the above procedures, perform the following:

1. Identify the type of audit evidence.

2. Identify the transaction-related audit objective.

3. Identify whether the procedure is a test of control or substantive test of transaction.