For each of the following, please indicate the following: Type of test: Substantive test of transactions (STOT) OR Substantive analytical procedures (AP) OR Substantive test of details of balances (TODOB) OR Test of controls (TOC) AND Type of Evidence each procedure provides AND Transaction-related audit objective OR the balance related audit objective Example of what you have to answer for each, just type the number and letter of each required item: 1a. STOT 1b. Inspection 1c. Occurrence 1. Compare gross profit rate and return on equity this year with last year. 1a. Type of Test: 1b. Type of Evidence: 1c. Objective: 2. Use audit software to foot and cross-foot the cash receipts journal and trace the balance to the general ledger. 2a. Type of Test: 2b. Type of Evidence: 2c. Objective: 3. Confirm accounts receivable balances with customers. 3a. Type of Test: 3b. Type of Evidence: 3c. Objective: 4. Compare the payroll expense this year to last year, and the payroll tax amounts as a percentage of payroll expense compared to last year. 4a. Type of Test: 4b. Type of Evidence: 4c. Objective: 5. Examine the initials of internal auditors on the bank reconciliations as an indication that they have been reviewed. 5a. Type of Test: 5b. Type of Evidence: 5c. Objective: