You are working on the audit of Deer Park Corporation Ltd (Deer Park), a wholesale distributor, for the year ending 30 June 2018. You have reviewed the audit plan for the related accounts in the sales and collection cycle. The audit plan documents the relevant assertions and some detailed procedures you are to perform in relation to each of these assertions.

An extract from the audit plan is reproduced below:

ITEM	ASSERTION	DETAILED AUDIT PROCEDURE
Accounts receivable
1	Existence	Examine evidence of subsequent cash receipts for some selected customers.
2	Valuation and allocation	Send confirmation letters to client’s customers
Sales account
3	Accuracy	Review the evidence of control of accounting for numerical sequence of shipping documents and sales invoices
4	Cut-off	Check last sales invoices recorded before balance date and first sales invoices recorded after balance date are recorded in the correct period, consider the time of delivery based on shipping documents

Required

For each of the items 1 to 4 above:

(a) Indicate whether the audit procedure is a substantive test of details or a test of controls.

(b) Indicate whether the audit procedure mentioned correctly addresses the given assertion.