B. The following audit procedures were planned by Hawa, a Senior Auditor in the audit of sales and collection cycle at Ikmal Manufacturing Sdn. Bhd:

i. Examine customer order for evidence of customer approval.

ii. Re-compute prices and extension on sales invoices.

iii. Compare gross margin percentage with previous years.

iv. Trace 20 accounts from the trial balance to accounts on master files.

v. Examine for sequence of shipping documents.

Required: For each procedure (i) to (v) above, identify:

a. The types of audit procedures (for example; test of control); (5 marks)

b. The audit objective.