he following are audit procedures from different transaction cycles:

1. Trace a sample of shipping documents to entry in the sales journal. 2. Examine a sample of warehouse removal slips for signature of authorized official. 3. Examine duplicate copy of shipping documents for evidence that quantities were

verified before shipment. 4. Select a sample of payroll checks and agree hours to employee time records. 5. Use audit software to foot and cross-foot the sales journal and trace the balance to the

general ledger. 6. Examine voucher packages and related vendor invoices for evidence of approval of

account classification. 7. Select a sample of sales invoices and agree prices to the approved price list. 8. Select a sample of entries in the cash receipts journal and trace to posting in individual

customer accounts receivable records.

a. For each audit procedure, identify whether it is a test of control or a substantive test of transactions.

b. For each audit procedure, identify the transaction-related audit objective or objectives being satisfied.