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Indicate the type of test for the following audit procedure from the following choices: Test of controls ( TOC ), Substantive test of transactions (

Indicate the type of test for the following audit procedure from the following choices: Test of controls (TOC), Substantive test of transactions (STOT), Substantive analytical procedures (SAP), or Test of details of balances (TODB).

Foot the accounts payable listing and agree the total to the general ledger.

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