$14$A$-3$ The auditors$$ working paper that relates control strengths and weaknesses to the assertions about purchases and accounts payable is presented in Appendix $14$A$.$ This working paper also present the auditors$$ planned assed level of control risk for each of the assertions.

Prepare an audit plan for tests of the controls over the acquisition cycle. $($Note: you may want to use the tests of controls plan for the revenue cycle, which is in Appendix $11$A$,$ as a guide.$)$