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. Compute P/R tax expense as a percentage of total wages, salaries, and commissions. 2. Discuss with management any P/R liabilities recorded in the prior year that are not provided in the current period. 3. Select a sample of 40 entries in the P/R journal and trace ach to an approved timecard