Cloud 9 Ltd. WKP Ref: MM December 31, 2014 Prepared hp: LT D VT Testing of purchasing-audit program Date Prepared: November 21. 215 1. Complete the following tests and document your testing on the evidence provided and in the relevant working paper table. a. For each supplier invoice. match the quantity invoiced to the quantity received by Cloud 9 and recorded on the receiving report and on the h. For each supplier invoice. recalculate the cost of each line item. For each supplier invoice. recalculate the cost of the invoice. d For each supplier invoice and receiving report. check that the correct dollar amount is recorded in the e. For each entry in the purchases journal, ensure it is recorded in the correct nancial 2. Document the misstatements found and make a conclusion as to whether the account is List the adjusting journal entries that should be com - leted