$.$ Briefly explain the below questions related with the audit of XXX account:

a$.$ Briefly mention the steps of audit of XXX account

b$.$ Give three examples of internal controls over XXX account and procedures used to test these controls of XXX$.$

c$.$ If the auditors assign the control risk of XXX account low$/$high$/$moderate$,$ does the auditor apply test of control or not? Explain.

d$.$ What are the auditor$$s objectives related with the XXX account or transactions?

e$.$ How can you design substantive procedures to test $...........$assertion for the XXX account? Briefly explain the procedures to test the $.........$ assertion for XXX$.($Remember the table for designing substantive procedures$).$