In the audit of Maxref Corporation (Maxref) for the financial year ended 30 June 2020, you are assigned to check the sale account totalling AU$2,000,000. You have chosen a list of invoices (column 2) of certain customers (column 3) and would like to check these invoices with the sales journal. The result is presented in columns (4) and (5) in the Table below (all amounts are in AU$).

Date (2020)	Invoice number	Account	Amount on	Amount on
			invoices	sales journal
(1)	(2)	(3)	(4)	(5)
Jan. 11	13236	Chelsea Ltd	3,500	3,500
Jan. 22	15326	Melbourne Co.	15,550	15,550
Feb. 9	15768	Laverton Hill	26,460	26,460
Mar. 15	17524	Sydney Harbour	62,500	62,500
Apr. 25	18014	HighTech Ltd	98,000	98,000
Apr. 28	18015	Mornington Pty	205,000	205,000
June. 20	19000	Bachurch Corp.	307,600	307,600
June. 30	19001	Point Cook Ltd	200,000	200,000
June. 30	19002	Point Cook Ltd	65,000	65,000

Required:

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.