$1.$Serially numbered $\_\_\_\_\_\_\_\_\_\_\_\_$ should be prepared and sent to vendors when goods are ordered$\mathrm{.}2.$Inventories stored in public warehouses should be $\_\_\_\_\_\_\_\_\_\_$ with the custodians$\mathrm{.}3.$The auditors' review of purchase invoices is generally performed in connection with tests of the $\_\_\_\_\_\_\_\_\_\_$ of the inventories$\mathrm{.}4.$The details of the auditors' $\_\_\_\_\_\_\_\_\_\_$ made during the observation of the physical inventory should be recorded in their working papers to later check the accuracy of the final inventory listing$\mathrm{.}5.$Examining receiving documents for several days before and after year$-$end is designed to test the proper cutoff of $\_\_\_\_\_\_\_\_\_\_$ transactions.