Complete all the empty cells for questions 2-9. The instructions are at the top.

Balance-related objective Detail Tie-in N/A Note: you must complete cell E12 3 Complete all the empty cells for questions 2-9. 4 In column c indicate if it is a test of control (TOC) or substantive test. In column d, indicate the type of substantive test if column c was substantive (it's N/A for TOC). The types are Substantive 5 Tests of Transactions (STOT), Substantive Analytical Procedures (SAP) or Test of Details of Balances (TODB). 6 In column e, indicate the transaction objective if it is a TOC or STOT (N/A for SAP and TODB) 7 In column f, indicate the balance related objective for TODB and SAP (N/A for TOC and STOT) 8 Test of Control Type of Transaction-related 9 or Substantive substantive test objective Add the accounts receivable trial balance 1. Substantive TODB N/A 10 and agree amount to the general ledger. 11 Examine evidence that acquisition was 2. electronically approved by the TOC N/A 12 department head. 13 Trace entries in cash receipts journal to 3. recording in individual accounts 14 receivable records. 15 Vouch sales journal entries to sales invoice 4. 16 and shipping document. 17 Examine documentation for sales transactions recorded before and after 5. year end to determine whether they are 18 recorded in the proper period. 19 Verify that acquisitions program will not 6. accept entries from vendor numbers not 20 included in the vendor master file. 21 Send confirmations to a sample of 7. accounts receivable customers verifying 22 that they have an outstanding balance. 28 Develop an expectation for depreciation based on assets lives and depreciation 8. methods and compare to recorded 24 expense. 25 Examine evidence that the accounts 9. payable master file is reconciled to the 26 general ledger on a monthly basis