Indicate whether each of the following audit procedures is primarily a test of controls or a substantive testPlease note that many of these tests could be used as a dual$-$purpose testHowever, for purposes of this exercise, please indicate whether it would primarily be used as a test of controls or substantive testNext, indicate the financial statement assertion most closely related to each audit procedure Audit Test Type of Audit Test Vouch recorded sales invoices to supporting shipping documents Inspect recorded sales invoices for credit approval Vouch recorded sales invoices prices to the approved price list Send confirmations to all customers regarding accounts receivable Recalculate the arithmetic accuracy of the recorded sales invoices Compare the shipment date of recorded sales invoices with the invoice record date Trace recorded sales invoices to posting in the general ledger and in the correct customer's account Select sample shipping documents from the shipping department and trace shipments to recorded sales invoices Scan recorded sales invoices and shipping documents for missing numbers sequence Vouch sales invoices and shipping documents Evaluate the adequacy of the allowance for doubtful accounts financial statements credit reports on large past due accounts and inquire of the credit manager Calculate an estimate of the allowance for accounts using of and sales purpose Test of controls Substantive Test Assertion Tested