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).

1. Add the accounts receivable aged trial balance and agree the total with the master file and general ledger.

Group of answer choices

Test of control

Substantive test of transactions

Test of details of balances

Substantive analytical procedure

2. Trace entries from the cash receipts prelist to the cash receipts journal.

Test of control

Substantive test of transactions

Test of details of balances

Substantive analytical procedure