[2] Complete steps la-i from the audit program E 1-1. Assume you have already completed step 1h and li and no deviations were found. Also assume that you have already tested 35 of the selected sample items, observing no misstatements. The documents and records for the remaining five sample items are provided at the following website www.pearsonhighered.com/beasley. Additionally, note that the audit firm has a policy of using the same audit sample for planned tests of controls and substantive tests of transactions (dual- purpose tests) whenever possible to maximize audit efficiency. Thus, the results of the test-of- controls aspect of audit steps la-i should be documented in audit schedules E 1-1 and E 31, whereas the substantive test aspect should be documented in audit schedules E 1-1 and E 35