1. The following are audit procedures taken from an audit program. You are required to indicate whether each procedures is 1) a test of control, 2) substantive test of transactions, 3) analytical procedure, or 4) a test of details of balances. (Use the table bellow)

Audit procedures	Type of tests
1. Ensure that the expenses amount is converted into U.S. $ using the proper exchange rate

2. Compare the balance in payroll tax expenses with previous years.
3. Discuss the duties of the cash disbursements clerk with him and observe whether he has responsibility for handing cash or preparing the bank reconciliation.
4. Confirm accounts payable balances directly with vendors.
5. Examine the internal auditors initials on monthly bank reconciliation as an indication of whether they have been reviewed.
6. Examine vendors invoices and other documentation in support of recorded transactions in the acquisition journal.
7. Examine vendors invoices and others supporting documents to determine whether large amounts in the repair and maintenance account should be capitalized.

1. The following are three audit cases. You are required to identify the appropriated evidence mix for each case by using the terms of Extensive, Medium, Small, and None. (Using the table below)

Three audit cases are as follows:

1. XYZ Company is a large company with effective and efficient internal controls and low inherent risk.
2. AWF Company is medium sized, with some controls and a few inherent risks.
3. REQ Company is medium sized but has few effective controls and significant inherent risks.

	Tests of controls	Substantive tests of transactions	Analytical procedures	Tests of details of balances
XYZ
AWF
REQ