Read the following statements carefully:

1. Confirm customers balances.

2. Compare inventory turnover of the company with industry data.
3. Recalculate the allowance of Accounts receivables.
4. Vouch sales journal entries to sales invoices.
5. Inspect Bank statement in the clients file.
6. Trace sales invoices to account receivable ledger.
7. Ask payroll department to make report about the calculating criteria of the over time.
8. Inspect the disclosure of inventories in the financial statements.
9. Ask management about inventories the client has 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.

No.	Type of Procedure	Type of Substantive Test
1	Conforming
2	Analytical
3	Recalculating
4	Vouching
5	Inspecting
6	Tracing
7	Reperforming
8	Inspecting
9	Inquiring
10	Observing