The following are list of audit procedures.For each of these procedures indicate if it is a (A) Test of Control (TOC), (B) Substantive Test of Transactions (STOT) or (C) Substantive Test of Balances (STOB).

1. Make inquiries of management and a variety of others in accounting about the tone at the risk assessment procedures of the client.
2. Review shipping documents to identify whether they are pre-numbered and accounted for.
3. Select a sample of line items in the sales journal and trace to each related sales invoice to determine whether each transaction is legitimate.
4. Test the calculation of interest expenses.
5. Review the raw materials, work in progress, finished goods accounts not tested in detail for unusual items.