Indicate whether the following audit procedure is a Test of Control (TOC), Substantive Tests of Transactions (STOT). Test of Details of Balances (TODB), or Substantive Analytical Procedures (SAP). Perform alternative procedures for non-responses to accounts receivable confirmation requests. Test of control Substantive tests of transactions Test of details of balances Substantive analytical procedure D Question 19 0.5 pts Indicate whether the following audit procedure is a Test of Control (TOC), Substantive Tests of Transactions (STOT), Test of Details of Balances (TODB), or Substantive Analytical Procedures (SAP). Trace entries from the cash receipts journal to the accounts receivable master file. Test of control Substantive tests of transactions Test of details of balance Substantive analytical procedure