You have been asked to do planning for statistical testing in the control testing of the audit of cash receipts. Following is a partial audit program for the audit of cash receipts:

1.Review the cash receipts journal for large and unusual transactions.

2.Trace entries from the prelisting of cash receipts to the cash receipts journal to determine whether each is recorded.

3.Compare customer name, date, and amount on the prelisting with the cash receipts journal.