Classify each of the following as either a Test of Control (C); a Substantive Test of Transactions (T); a Substantive Test of a Balance (B) a) The auditor examined a sample of purchase orders to determine if there was evidence that the Purchasing Manager had approved them. b) The auditor selected a sample of entries in the Purchases Journal, and vouched them to the corresponding Receiving Note to find out if recorded purchase was bona fide. c) The auditor selected a sample of Sales Orders and inspected them for evidence that the Credit Manager had authorised them d) The auditor sent confirmation request to a sample of the client's customers to determine the existence of their dents to the client. e) The auditor compared the client's key financial ratios for the period with industry averages. f) The auditor examined a sample of Sales Orders for evidence that a sequence check had been performed. g) The auditor compared the closing balance of Accounts Payable with those of previous years. h) The auditor examined a sample of Receiving Notes and traced them to the Purchases Journal to determine whether or not the transactions had been recorded. i) The auditor selected an item of plant and equipment in the asset register and located it in the factory. j) The auditor compared the net realisable value of an item of inventory with its carrying amount