$\backslash$table$[[1.,\backslash$table$[[-$ All sales are made on credit.$],[-$ Potential clients complete credit application forms.$],[-$ The credit clerk, Tom Willings, allocates credit terms and a credit limit to each customer$],[$after verifying their creditworthiness with the credit bureaux.$],[-$ After ensuring that all the necessary information and documentation has been received$],[$from the client, the credit manager, Sandy Lee, signs the application form as approval of$],[$the credit terms and limit$.],[-$ DreamHomez provides financing to creditworthy clients.$]]],[2.,\backslash$table$[[-$ DreamHomez provides clients with pre$-$numbered, obligation$-$free quotations.$],[-$ Once a client has accepted and signed the quotation, the project manager, Thabo$],[$Mhlangu$,$ verifies his$/$her creditworthiness on the approved credit application form and$],[$signs the quotation as proof of his having performed the check.$]]],[3.,\backslash$table$[[$After having received an approved quotation, the legal department draws up a contract, which$],[$is signed by both the credit manager and the client, thereby legally binding the latter to the$],[$repayment of the loan and the payment of all costs relating to the work done.$]]],[4.,\backslash$table$[[-$ Revenue recorded is based on the percentage of completion.$],[-$ Clients are invoiced monthly on pre$-$numbered invoices.$],[-$ Interest on the loans accrues from the date of invoicing.$]]],[5.,\backslash$table$[[$The financial manager performs monthly debtor reconciliations, which she signs as proof of$],[$performance$.]]]]$

REQUIRED

Design the audit procedures that should be performed in order to obtain sufficient, appropriate audit evidence regarding the revenue figures of DreamHomez for the $31$ December $20$X$1$ financial year$-$end, indicating in each case whether it is a substantive procedure, a test of control or a dual$-$purpose test.