The following is an audit procedure that an auditor performs relating to the financial report audit of a client.

Identify the broad category of audit test that is performed for the audit procedure.

(Hint: The possible answers would include test of control, substantive test of ..., etc.)

Note: No marks will be given if more than one category of audit test is answered.

Add all customer balances in the accounts receivable trial balance and agree the amount to the general ledger.

Answer: