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. Perform alternative procedures for non-responses to accounts receivable confirmation requests.

Group of answer choices

Test of control

Substantive tests of transactions

Test of details of balances

Substantive analytical procedure

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

Group of answer choices

Test of control

Substantive test of transactions

Test of details of balances

Substantive analytical procedure