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Indicate whether the following audit procedure is a Test of Control (TOC). Substantive Tests of Transactions (STOT), Test of Details of Balartes (TODB), or Substantive

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Indicate whether the following audit procedure is a Test of Control (TOC). Substantive Tests of Transactions (STOT), Test of Details of Balartes (TODB), or Substantive Analytical Procedures (SAP). Send negative confirmations to all accounts receivable customers with balances under $5000. Test of control Substantive test of transactions O Test of details for balances Substantive analytical procedure

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