The following are routine procedures for the audit of the purchases process. For each procedure, (1) state whether it is a test of controls or a substantive test of transactions or balances, (2) state which management assertion the procedure is designed to fulfill, and (3) state the type of evidence used in the procedure.

a. Compare totals from a sample of purchase documents to canceled checks.

b. Perform analytical procedures on expenses to determine unexpected fluctuations.

c. Confirm accounts payable balances of the customers with whom the company purchases its highest volume.

d. Examine a sample of checks written for more than a certain amount for proper signatures.

e. Vouch a sample of purchase orders to receiving documents.

f. Confirm that the master vendor list is up to date and contains only valid vendors.

g. Ensure that all appropriate documents and approvals are present for a sample of payments.

h. Vouch all payables paid on the last few days of the fiscal year.