Requirement c. For each test of control in part a., state a substantive test that could be used to determine whether there was a monetary misstatement. (Leave the input field blank for any audit procedures you identified as a substantive test of transactions in Requirement a.) (Click the icon to view the list of substantive tests.) Requirement a 8. Examine a sample of remittance advices for approval of cash discounts. Test of control 9. Trace recorded cash receipts in the accounts receivable master file to the cash receipts journal and compare the customer name, date, and amount Substantive test of of each one. transactions