Read the following statements carefully: 1- Confirm customers balances. 2- Compare the inventory turnover of the company with industry data. 3- Recalculate the allowance of accounts receivables. 4- Vouch for sales journal entries to sales invoices. 5- Inspect the Bank statement in the clients file. 6- Trace sales invoices to accounting receivable ledger. 7- Ask the payroll department to make a report about the calculating criteria of the overtime. 8- Inspect the disclosure of inventories in the financial statements. 9- Ask management about inventories the client has the legal title on it. 10- Observe that Inventory quantities include all products, materials, and supplies on hand. Instructions: 1-Indicate the type of Procedure for each statement. 2-Indicate Type of Substantive Test for each statement.