For each audit procedure, select the appropriate audit objective.
	Objective		Procedure
1.			Trace receiving reports to related invoice and entry in purchases journal to determine that existing purchases are recorded.
2.			Examine sales invoices selected from the sales journal to determine if recorded on the correct dates.
3.			Verify recorded fixed asset additions by physically examining the equipment.
4.			Examine the last five sales invoices recorded in the sales journal to determine they are recorded in the proper period.
5.			Add the purchases journal for the month of July and trace to amounts recorded in the general ledger.
6.			For a sample of purchase transactions, determine whether department head has approved accounting distribution.
7.			Vouch recorded sales to sales invoice and related shipping document to support the validity of sales.
8.			Send written confirmations to customers to verify whether they have an outstanding accounts receivable balance.
9.			Add the client's listing of accounts receivable and agree to the balance per the general ledger.
10.			Examine invoices recorded in repair and maintenance account to determine if any should be capitalized.
	Transaction objectives				Balance objectives
a.	Occurrence			g.	Existence
b.	Completeness			h.	Completeness
c.	Accuracy			i.	Accuracy
d.	Classification			j.	Classification
e.	Timing			k.	Cutoff
f.	Posting and summarization			l.	Detail tie-in
				m.	Realizable value