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substantive audit test

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I need help deciding which substantive audit test should be used in some given examples, along with account balance audit objective.

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QUESTION

The following situations were not discovered by an inexperienced staff auditor in the audit of the Parson Company.
1. Several accounts were incorrectly aged in the client's aging schedule.
2. The accounts receivable turnover ratio was far below expected results.
3. Goods billed were not shipped.
4. Some year-end sales were recorded in the wrong accounting period.
5. Several sales were posted for the correct amount but to the wrong customers in theaccounts receivable ledger.
6. The allowance for uncollectable accounts was understated.
7. Several sales were entered and posted at incorrect amounts.
8. Mathematical errors were made in totaling the accounts receivable ledger.
9. An unrecorded sale at the balance sheet date was collected in the next month.
10. Several fictitious sales were recorded.
11. The pledging of some customer accounts as security for a loan was not reported in thebalance sheet.
12. Some ...

Solution Summary

Consider which substantive audit test is best in the case.

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Auditing Control Testing and Substantive Testing

An audit consists of both tests of controls and substantive testing of financial statement assertions.

Which are more important, tests of controls or substantive tests? Why?

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