Question $5-$ Types of Audit Procedures & Assertions $(8$ marks$)$

Complete the following table related to the audit procedures for Sales and Accounts Receivable $(\frac{A}{R})$:

$\backslash$table$[[$Audit Procedure,$\backslash$table$[[$Type of Test$],[($TOE$,$ SAP, TOD$)]],\backslash$table$[[$Key Assertion$($s$)],[$Addressed$]]],[\backslash$table$[[$Export the client balances in the A$/$R$],[$subledger to Excel$$ and compare$],[$the total with the general ledger$],[$account$.]],,],[\backslash$table$[[$Vouch the purchase of capital assets$],[$to the sales invoice and the bank$],[$statement$.]],,],[\backslash$table$[[$Multiply the commission rate by total$],[$sales and compare the result with$],[$commission expense.$]],,],[\backslash$table$[[$Examine the controllers' initials as$],[$evidence of review and authorization$],[$on the supporting accounts payable$],[$documentation$.]],,]]$