The following are possible audit data analytics that an auditor could perform:

1. Analyze the inventory by SKU for a retailer to assess if there is a problem with net realizable value.

2. Develop a mathematical model to estimate retail sales using store square footage.

3. Match employee addresses and customer delivery addresses for potential fraud.

4. Evaluate the revenue recorded for a construction company using percent complete by comparing actual costs with budgeted costs.
5. Perform a detailed analysis of the changes to accounts receivable by customer to segregate new and repeat customers.
6. Perform a three-way match comparing the quantity sold, the purchase order, and the shipping document.
Required

For each of the above items, answer the following:

a. Is the ADA a risk assessment procedure, a test of control, or a substantive analytical procedure?

b. What financial statement assertion(s) is the test providing evidence over?

c. What specific data are needed to conduct each test?