The following situations were not discovered in the audit of Pars Company by an inexperienced staff assistant:

1. Several accounts were incorrectly aged on the client's aging schedule.

2. Interest earned on notes receivable was incorrectly accrued.

3. A note reported to be held by a bank for collection is fictitious.

4. Four year-end sales are recorded in the wrong accounting period.
5. The customers' ledger totals are correct but balances in some individual customer's accounts are incorrect.
6. Errors were made in journalizing sales invoices.
7. The allowance for uncollectible accounts is understated.
8. Two notes on hand were not owned or endorsed to Pars Company.
9. The accounts receivable turnover ratio is unreasonable.
10. The contingent liability pertaining to the discounting of a note receivable was not disclosed.
Required:

a. Identify the test of balances that should have detected each situation.

b. For each situation indicate the relevant audit objective.

c. Indicate the type of corroborating information obtained by each audit procedure.