Following are audit procedures that are normally conducted in the purchasing process and related accounts. 1. Review results of bank confirmation. 2. Test transactions around year-end to determine if they are recorded in the proper period. 3. Compare inventory turnover to previous years' data. 4. Compare current ratio to inventory standards. 5. Obtain selected customer statements and reconcile to customer accounts. Required: Identify whether the tests listed above are substantive analytical procedures, tests of details of transactions, or tests of details of account balances. 1. (Click to select) > 2. (Click to select) 3.