Testing Matrix

Note $-$ If a procedure can apply to multiple audit objectives $($i$.$e$.,$ multiple accounts are affected by the transaction$),$ then simply reference the procedure in

the $2^{nd}$ objective and place any $ adjustment in the relevant account column. BUT EVERYONE AUDIT OBJECTIVE MUST HAVE AT LEAST $1$ UNIQUE PROCEDURE. ONLY ANSWER THE $3$ AUDIT PROCEDURES!!!!!!!!!!!!