Listed below are a number of audit procedures that are applied to supporting documentation together with an indication of the purpose of the procedure:

1. A sales order is examined for evidence of a signature indicating credit approval.

2. A voucher is examined to see that all supporting documentation is attached.

3. The amount on a check is compared with the a mount of the corresponding entry in the check register.

4. A sales invoice is traced to the customer's ledger to see if it is properly posted.

5. A voucher is reviewed for evidence of a stamp indicating internal verification of mathematical accuracy.

6. A credit memo is traced to the journal to determine if the account classification is correct.

7. The amount stown on the bank deposit slip is compared with the cash receipts totals.

8. The signatures on checks are compared with signatures on a list of authorized check signers.

9. A sales order is inspected for authorization of prices and terms.

10. The sales journal is scanned to see if all invoices have been entered.

Required:

a. Indicate whether each procedure is a compliance test or a substantive test of transactions.

b. For each procedure, indicate the additional test that would make it a dual purpose test.