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. Required: (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 Tests of control (a) Procedure (b) Assertion Example: Examined purchase orders for approved inspection Occurrence requisitions 1. Examine that the human resources manager signs the payroll sheets as evidence of review before cheques are issued. 2 Observe the cashier perform sales transactions. 3 Ask who is authorised to sign cheques 4. Re-perform the debtors aged summary. 5. Ask management how it makes sure the bank reconciliation is prepared correctly. 6. Note the cash register will not open unless a sale has occurred 7. Examined paid invoices to determine if "paid" is stamped on the invoice. 8. Recalculate the sales commissions paid on a sample of sales transactions