PART D (5 MARKS) Determine whether each of the following procedures is a test of control or a substantive test a) The auditor inspects a sample of sales orders to determine if the sales manager has approved the orders. b) The auditor sends a confirmation to the bank to verify the cash balance on hand. c) The auditor attends the inventory count and observes client personnel as they conduct the count d) The auditor recalculates the amount of interest payable e) Stand by the payroll time clock to determine whether any employee "punches in" more than one time