The following is an audit procedure that an auditor performs relating to the financial report audit of a client.

Identify the broad category of audit test that is performed for the audit procedure.

(Hint: The possible answers would include test of control, substantive test of ..., etc.)

Note: No marks will be given if more than one category of audit test is answered.

Inquire of the client whether any accounts receivables have been pledged as collaterals on long-term debts.