Could you please answer the following:

The following are errors that an auditor might find through substantive tests of transactions or by tests of details of cash balances. 1. A clerk failed to record or deposit a material amount of cash receipts during the last month of the year. Cash is entered into a remittance register when received by the accountant's secretary. 2. The cash payments journal was held open for two days after the end of the year. 3. A cheque was paid to a vendor for a load of raw materials that was never received the client. 4. Cash receipts for the last two days of the year were recorded in the cash receipts journal for the subsequent period and listed as deposits in transit on the bank reconciliation. 5. A cheque written to a vendor during the last month of the year was recorded in the cash payments journal twice to cover an existing fraud. The cheque cleared the bank and did not appear on the bank reconciliation. a. List a substantive audit procedure to uncover each of the five (5) errors above. b. For each procedure in (a), state whether it is a substantive test of details of balances or a substantive test of transactions. Arrange answer in a tabular format as follows: SUBSTANTIVE AUDIT PROCEDURE BALANCES/TRANSACTIONS TEST