1. these tests will be augmented by analytical procedures testing. With the exception of the analytical tests, very few substantive tests are planned. Perform a walkthrough of the revenue, disbursement, and payroll cycles at Seven Guys Catering as the ONLY testing of internal control. 2. In addition, gather a substantial amount of external evidence as of the year-end balance sheet date, in addition to performing analytical tests. Perform tests of controls related to financial statement assertions, as well as perform a moderate amount of substantive tests, as of an interim date. Tests of control would include both walkthroughs of the revenue, disbursement, and 3. payroll cycles, as well as tests to see that the controls were operating as described. Substantive tests will be performed at an interim date and the results of these substantive tests will be rolled forward to year-end. Analytical procedures are also included in the plan