Listed below are auditing procedures that one might find in the audit program for a client. LIST OF AUDITING PROCEDURES FROM AUDIT PROGRAM (1) Determine if the cash balance is on deposit in the bank at year end. (2) Ask the credit department personnel about the policies for writing off uncollectible accounts receivable. (3) Observe the procedures for entering and processing inventory purchase transactions. (4) Send written requests to customers, asking them to reply directly to the auditors as to whether or not the accounts receivable balances on the company's books are the correct amounts. (5) Recalculating the amounts shown as accumulated depreciation on property and equipment. (6) Inquiring about safeguards for the physical items of property and equipment. (7) Discussions with top management about granting credit for sales made on account. (8) Examine documents near the end of the year to determine whether some purchases on credit were omitted in determining the accounts payable balance. REQUIRED: For each of the auditing procedures listed above, provide the following. (a) (b) (c) The financial statement assertion(s) that is (are) being audited. The type of audit evidence the auditor is obtaining. Whether the procedure is a test of controls or a substantive test.