For each activity listed below, indicate the phase of the audit in which the prom likely performed. (0.5X 6 I-Plan and design an audit approach based on risk assessment procedure m tests of controls and substantive tests of transactions. III - Perform analytical procedures and tests of details of balances IV - Complete the audit and issue an audit report Examine sales transactions for unusually large amounts and compare total m with those in prior years. wer: ver: Understand the unique accounting requirements of the client's industry. c. Combine the information obtained to reach an overall conclusion as tor financial statements are fairly presented. "wer: d. Test the effectiveness of control by comparing a sample of sales invo shipping documents and customer sales orders