Treating each pair separately, specify the starting point for the test of control, the evidence used for verification,and the assertion at which the control and the test are directed. Fill the blank

1.Internal Control A:Sales are processed only when the Credit Manager has performed a credit check.The Credit Manager evidences her performance of this internal controlby signing the Sales Order.

Test of Control A:The auditor examined a sample of Sales Orders for evidence that they had been approved by the Credit Manager.

The Starting Point for this test is a( )

The evidence used for verification is the( )

The assertion tested is( )

2.Internal Control B:Shipping Ordersare prenumbered and periodically a Clerk account for a sequence. She evidences this by initialling the Shipping Order.

Test of Control B:The auditor examined a sequence of prenumbered Shipping Orders for evidence that the sequence had been reviewed by one the a clerk.

The Starting Point for this test isa( )

The evidence used for verification is the( )

The assertion tested is( )

3.Internal Control C:When goods are received at the warehouse, a clerk inspects and counts them, and compares the consignment to the purchase order before acceptance. To evidence this completes a Receiving Report and initials it.

Test of Control C:The auditor inspected a sample of Receiving Reports for evidence that the control had been effected.

The Starting Point for this test is a( )

The evidence used for verification is the( )

The assertion tested is( )

4.Internal Control D:Once per month, a clerk who is not involved in recording purchases, checks that purchases are recorded in accordance with the chart of accounts. He evidences this review by initialling the account code column of the journal.

Test of Control D:The auditor inspected a sample of entries in the Purchases Journal for

evidence of the independent review.

The Starting Point for this test is the( )

The evidence used for verification is the( )

The assertion tested is( )