Identify Whether the Following Tests Are Tests of Controls, Substantive

question 62

Essay

Identify whether the following tests are tests of controls, substantive analytical procedures, tests of details of transactions, or tests of details of account balances.
1)Select a sample of customer receivables and send positive confirmations to each customer.
2)Examine monthly bank reconciliations for the internal auditors' initials indicating internal verification and review of the reconciliation.
3)Select a sample of entries in the sales journal and trace each to the shipping documents.
4)Compute receivable turnover and compare with previous years.
5)For a sample of new customers, determine whether credit approval was properly administered and documented.
6)Compare the dates on a sample of sales invoices with the dates of shipment and the dates the transactions were recorded in the sales journal.

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Definitions:

Emotional Work

Emotional work involves managing one's emotions or the emotions of others to fulfill the emotional requirements of a job, relationship, or social situation.

Call Girls

Female sex workers who arrange their meetings with clients through phone calls or digital messages, as opposed to working in public places.

Masturbation

The sexual stimulation of one's own genitals for sexual arousal or pleasure, often to the point of orgasm.

Emotional Intimacy

The closeness between two or more people that allows them to share personal feelings, thoughts, and experiences in a deeply trusting and empathetic manner.