a. Identify the substantive test that should have detected each error.
b. For each substantive test identified in (a), indicate the account balance audit objective to which it pertains.
c. Indicate the type of evidence obtained (i.e., physical, confirmations, documentary, written representations, mathematical, oral, or analytical) from each substantive test.

|No |Situation |Substantive test |Account balance audit |Type of evidence |
| | | |objective | |
|1 |Several accounts were incorrectly aged in the |Test of details of balances|Detail tie-in |Reperformance, |
| |client’s aging schedule | | |recalculation |
|2 |The accounts receivable turnover ratio was far |Analytical procedure |Accuracy |Inquiries of the client, |
| |below expected results | | |analytical procedures |
|3 |Goods billed were not shipped |Test of details of balances|Cut off |Confirmation, physical |
| | | | |examination |
|4 |Some year-end sales were recorded in the wrong |Test of details of balances|Cut off |Reperformance, |
| |accounting period | | |documentation |
|5 |Several sales were posted for the correct amount |Test of details of