For each of the following, write in the type of audit test being done (i.e., either a test of controls or one of the specific substantive audit tests (Test of Transaction, Test of Detailed Balance, Analytical Procedure) (hint there are four tests, one for each of a through d).

a. Obtain an aged list or receivables; foot the schedule and trace total to the master file and general ledger

b. Compare cancelled checks with the related acquisitions journal and cash disbursement entries

c. Examine the clients chart of accounts and policy manual for instructions exist for consistent treatment of journal entries for prepaid items such as supplies

d. Compute inventory turnover for each major product and compare with prior years