For the following audit procedures, identify the prime assertion addressed by the test and indicate the type of test being conducted.

Audit Area/ Account	Detailed Procedure	Assertion (1 + 1 Marks)	Type of audit test (i.e., test of control or substantive test of detail) (1 + 1 Marks)
Sales Revenue	Select a sample of sales transactions and obtain evidence that customer credit checks have been performed.
Purchases	Select a sample of purchases and compare the dollar amounts from the purchase orders to amounts in the supplier invoice.