The following audit procedures are extracted from the audit program of Times Limited forthe year ended 31 March 2020.

1. Examine a sample of credit notes regarding bad debt written off for the signature of thecredit control manager.

2. Inspect share certificates of Tencent Holdings Limited held by Times Limited as at 31 March 2020 to verify the shareholder's name.

3. Examine the sales journal for related-party transactions, notes receivable, and other unusual items.

4. Reperfo the bank reconciliations of all bank accounts of Times Limited for March 2020.

5. Compare the list of accruals at 31 March 2020 with that at 31 March 2019 to identify anyaccruals that are present in the list of 2019 are not appear in the list of 2020.

.Inspect a sample of duplicate credit notes issued by Times Limited for the attachment ofthe relevant goods received notes.

7. Select a sample of duplicated sales invoices and check the unit prices on the invoices arein agreement with the approved price list.

Required:

(i)Identify whether each audit procedure listed above is a test of control (TOc), an analytical procedure (AP), a test of details of transactions (TDT) or a test of details ofbalance (TDB). Use the short terms (Toc, AP, TDT, or TDB) in your answers.

(ii) For each audit procedure listed above, state ONE key assertion to which each audit procedure is verifying.