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The following are audit procedures from different transaction cycles

28/04/2021 Client: muhammad11 Deadline: 2 Day

The following are audit procedures from different transaction cycles:
1. Examine duplicate copy of shipping documents for evidence that quantities were verified before shipment.
2. Select a sample of payroll checks and agree hours to employee time records.
3. Use audit software to foot and cross-foot the sales journal and trace the balance to the general ledger.
4. Examine voucher packages and related vendor invoices for evidence of approval of account classification.
5. Trace a sample of shipping documents to entry in the sales journal.
6. Examine a sample of warehouse removal slips for signature of authorized official.
7. Select a sample of entries in the cash receipts journal and trace to posting in individual customer accounts receivable records.
8. Select a sample of sales invoices and agree prices to the approved price list.

Required
a. For each audit procedure, identify whether it is a test of control or a substantive test of transactions.
b. For each audit procedure, identify the transaction-related audit objective or objectives being satisfied.

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