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.

***8 Recalculate the sales commissions paid on a sample of sales transactions.

Complete the following:

Complete the following: a. For each test of control listed below, state which procedure is being used by the auditor. b. For each test of control state one assertion that is relevant. c. Explain the link between internal controls and substantive testing. Complete the following: a. For each test of control listed below, state which procedure is being used by the auditor. b. For each test of control state one assertion that is relevant. c. Explain the link between internal controls and substantive testing