QUESTION 3: For the following substantive tests, state the assertion that is tested: (1) Vouch entries in sales journal to supporting documentation of sale (invoice, shipping note and sales order). (2) Perform a debtors confirmation. (3) Enquire about legal ownership of goods being shipped to the entity and inspect supporting documentation. 2 (4) Undertake substantive analytic procedures on the ending balance of accounts payable. (5) Scan repairs and maintenance for items that were expensed rather than capitalised as property plant and equipment. QUESTION 3: For the following substantive tests, state the assertion that is tested: (1) Vouch entries in sales journal to supporting documentation of sale (invoice, shipping note and sales order). (2) Perform a debtors confirmation. (3) Enquire about legal ownership of goods being shipped to the entity and inspect supporting documentation. 2 (4) Undertake substantive analytic procedures on the ending balance of accounts payable. (5) Scan repairs and maintenance for items that were expensed rather than capitalised as property plant and equipment