on Techniques for testing controls are those audit procedures performed to test the operating effectiveness of controls in preventing or detecting and correcting material misstatements at the assertion level. A list of controls used during the audit of Sanderson Limited are provided below. Complete the following: a. For each test of control listed below, state which procedure is being used by the auditor. (4 marks available) b. For each test of control state one assertion that is relevant. (4 marks available) c. Explain the link between internal controls and substantive testing. (2 marks available) Example: Examined purchase orders for approved requisitions 1 2 3 4 Examine that the human resources manager signs the payroll sheets as evidence of review before cheques are issued. Observe the cashier perform sales transactions. Ask who is authorised to sign cheques. Re-perform the debtors aged summary. Ask management how it makes inspection occurrence