For each of the following substantive tests, state one assertion that is tested:

(1) Vouch an entry in the Purchases Journal to the corresponding Receiving Note and Purchase Order.

(2) Perform a review of subsequent receipts.

(3) Compare the carrying amount of a line of inventory with its market price.

(4) Compare the ending balance of Accounts Payable with those of recent years.

(5) Perform an Ageing of Debtors.