Read the following statements carefully:

1-Compute and Compare Gross profit rate for the current year and preceding year.

2-Vouch sales journal entries to sales invoices.

3-Recalculate the allowance of Accounts receivables.

4-Confirm customers balances.

5-Compare inventory turnover with industry data.

6-Reconcile bank accounts at year end.

7-Trace sales invoices to account receivable ledger.

8-Count Inventory quantities include all products, materials, and supplies on hand.

Instructions:- Indicate the type of Substantive Test for each statement.