For each of the following audit procedures listed below perform the following: Indicate the type of audit test each represents (A) test of controls only, (B) substantive test of details only, (C) substantive analytical procedure only, (D) dual test. Only one should be selected for each procedure.

1. Recalculate accrued interest for the 12 months ended 12/31/2019.

2. Select a sample of purchases from the purchases journal and agree to vendor invoices and receiving documents.

3. Confirm cash balances and special arrangements (e.g., restrictions on cash).

4. Comparison of gross profit percentage by product line with previous years and industry data.

5. Observe that check received in the mailroom are deposited daily by authorized personnel.

6. Recalculate depreciation expense for the 12 months ended 12/31/2019.

7. Evaluate the reasonableness of managements estimate for uncollectible accounts receivables.

8. Review monthly bank reconciliations for indication of independent review by supervisor.

9. Compare prices and terms per a sample of sales invoices with authorized price list and terms of trade.

10. Select a sample of shipping documents and agree to associated sales invoices and sales journal.