The following are list of audit procedures. For each of these procedures indicate if it is a Test of Control (TOC), Substantive Test of Transactions (STOT), Substantive Test of Balances (STOB) or Analytical Procedure (AP). (5 Marks)

- A. B. C. D.	Calculate percent of expenses to sales with the prior period
- A. B. C. D.	Inspect a sample of purchase orders to ensure that the relevant documentation is attached and has been properly authorised.
- A. B. C. D.	Select a sample purchase invoices and vouch them to the relevant entries in the purchases journal to determine whether each transaction has been recorded.
- A. B. C. D.	Obtain a copy of the Trial Balance for the current year and previous three years and compare wages and salaries expense year on year.
- A. B. C. D.	Send external confirmation requests to outstanding customers of the audit client.