For each audit procedure listed below, state whether it is a test of controls or a substantive test. For the procedures that are substantive tests, identify the key financial statement assertion being tested.

a) Examine high-value invoices for the two days prior to year-end to determine if sales are recorded in the correct period.

b) Compare inventory turnover across products using monthly data for the last two years.

c) Select a sample of trade debtors to be confirmed and follow up on non-replies.

d) Attend the annual inventory stocktake and ensure all procedures are complied with.

e) Review any changes to the staff involved in authorising fixed asset purchases and disposals.

f) For a sample of fixed assets, determine if the depreciation rates used are consistent with the approved depreciation policy of the client.

g) Check authorisation signatures on a sample of travel reimbursements.