You are appointed as the principal auditor for Oman Cement Company (S.A.O.C) and you are requested to identify and analyse different types of expenses of S.A.O.C given below and explain what are the audit procedures for tests of controls and substantive procedures for those expenses and sales in conformity with the subject in the case above given. (1) Purchase of lubricants from Muscat Grease Company (2) Sold 200 Tonnes of Cement to Salim Dock Company LLC (3) Payment of salary to employees (4) Payment of Electricity bills (5) Purchase of printer from a dealer (6) Payment to contract labourers in cash (7) Purchase of software for Computers (8) Payment made to hospital (9)) Paid for broadband and gateway charges (10) Inspection charges paid to Mechanical Engineer for inspecting machineries