In the audit of Atwater Corporation (Atwater) for the financial year ended 30 June 2019, the auditor has chosen a list of transactions and would like to check these recorded transactions against supporting documents (i.e. invoices/shipping documents).

The result is presented in columns (4) and (5) in the Table below (all amounts are in $).

Date	Invoice #	Account	Amount on	Amount on
			sales journal	invoice
(1)	(2)	(3)	(4)	(5)
Sep. 1	13236	Blackburn	7,500	7,500
Dec. 2	15326	Charcoal	21,550	21,550
Jan. 9	15768	Forest Hill	8,460	8,460
Mar. 15	17524	Opportunity Shop	32,500	32,500
Apr. 25	18014	Brothers	35,000	35,000
Apr. 28	18015	Melbourne Co.	6,000	6,000
June. 20	19000	Holmesglen	6,600	6,600 (*)
June. 30	19001	Chadstone	65,000	65,000

Additional information:

- The auditor satisfy with all the invoices checked, except for the invoice issued to Holmesglen see (*) below

- (*): When checking the invoice of this transaction, both the dates of the invoice as well as of shipping document were 31 July 2019.

Required:

(a) State the audit objective (or assertion) that the auditor would like to confirm for the sales account based on his audit procedure.

(b) Some people think that the audit procedure performed by the auditor is a test of control. Present your idea and argument to support your answer. (Limit your answer to 25 words.