The internal auditors for Royal Travel Tours included the following three procedures in their audit program for expanded testing to be done on an audit of one of the company’s offices:

1. Confirm the balances of a sample of accounts receivable.

2. Test an additional 50 payroll checks for authorized deductions.

3. Expand the testing on previously examined customer-service forms to include documentation of clients’ airline and lodging preferences.

Required:

Match the three audit procedures with the following three types of expanded testing:

a. A more detailed examination of evidence studied in the preliminary survey and the review of internal controls.

An increase in the number of items previously examined.

c. An examination of entirely new evidence not included in the preliminary survey or in the review of internal controls.