B. Select the type of test for each audit procedure from the following: a. Test of control b. Substantive test of transaction C. Analytical procedure d. Test of details of balances 1. Examine evidence of double-checking payroll wage rates and calculation by an independent person 2. Obtain a schedule of all payroll liabilities and trace to GL. 3. Select a sample of 20 cancelled P/R checks and account for the numerical sequence. 4. Foot and cross-foot the payroll journal for two periods and trace totals to the GL