Your work for ABC partners LLP as a Junior auditor. Your senior has designed the following tests? Test A$1.$ Select $150$ cancelled cheques $(8$ percent of the total number of cheques$)$ at random from the purchases journal for the year$\mathrm{.}2.$ Ignore any cheques with a recorded value of less than $$1,000\mathrm{.}3.$ Examine the cancelled cheques to verify if they have been approved by the accounting supervisor $($indicated by her initials on the cheque$)\mathrm{.}4.$ Compare the percentage of cheques $($of the sample$)$ that lacks the accounting supervisors initials to a pre$-$determined percentage of $5$ percent. Test B$1.$ Select $150$ cancelled cheques $(8$ percent of the total number of cheques$)$ at random from the purchases journal for the year$\mathrm{.}2.$ Compare the amount of each cheque to the amount recorded in the purchases journal$\mathrm{.}3.$ Total the net overstatement or understatement for all cheques examined and project this amount to obtain an estimate for the population$\mathrm{.}4.$ Compare the population estimate from step $3$ to a predetermined amount of $$8,000$ Required:Identify if Test A and Test B are control tests or substantive tests. Can the results in test A be used to project a value for the population of cancelled cheques for the year? Explain your answer.Can the results in Test B be used to project a value for the population? Explain your answer.