Given the following stages of an audit, identify in which stage the following audit activities occur.

Audit Stages

(1) Preliminary engagement activities

(2) Planning and risk assessment

(3) ICFR controls testing

(4) Substantive procedures

(5) Completion, wrap-up, and reporting

Audit Activities

(a) Vouching whether the amount at which a transaction is recorded agrees to the underlying document

(b) Identifying who should work on the audit engagement

(c) Determining whether the audit firm is independent of an audit client

(d) Communicating with the clients outside attorney

(e) Checking to see whether the cashiers office reconciles the bank account properly once a month

(f) Coming to a final decision on whether the ICFR is effective

(g) Determining the complexity of the different kinds of transactions that are handled at each of a companys places of doing businesses