I am looking for a sample memo summarizing the acquisitions and cash disbursement dual purpose test of controls and substantive tests of transactions for Valley Publishing Company an audit case. Also a sample of the work papers and a list of adjusting journal entries. This is for Assignment 2 Test of controls and substantive test of transaction acquisition and disbursement cycle. I need a sample to help me start a substantive tests to determine occurrence of the recorded expenditure, whether the amounts recorded are accurate. I am not an auditor so I do not know what to ask. I need help trying to start the assignment.