Auditing and Assurances Question

• Why is it common to verify total officers' compensation even when the tests of controls and substantive tests of transactions results in payroll are excellent, What audit procedures can be used to verify officers' compensation?

• Is it possible to identify the major differences between the audit of inventory and an account such as accounts receivable

• Why do you think the tests of controls and substantive tests of transactions are rarely relevant for the capital acquisition and repayment cycle?