$13-25($OBJECTIVES $13-1,13-2)$ The following are audit procedures from different transaction cycles:

$1.$Trace a sample of shipping documents to entry in the sales journal.

$2.$Examine a sample of warehouse removal slips for signature of authorized official.

$3.$Examine contract terms for large and unusual sales transactions to determine whether management has included adequate and understandable disclosures of those transactions in the footnotes to the financial statements.

$4.$Examine duplicate copy of shipping documents for evidence that quantities were verified before shipment.

$5.$Select a sample of payroll payments processed and agree hours to employee time records.

$6.$Use audit software to foot and cross$-$foot the sales journal and trace the balance to the general ledger.

$7.$Examine voucher packages and related vendor invoices for evidence of approval of account classification.

$8.$Select a sample of sales invoices and agree prices to the approved price list.

$9.$Select a sample of entries in the cash receipts journal and trace to posting in individual customer accounts receivable records.

Required

a$.$For each audit procedure, identify whether it is a test of control or a substantive test of transactions.

b$.$For each audit procedure, identify the transaction$-$related audit objective or objectives being satisfied