FIGURE 21-6 Types of Audit Tests for the Capital Acquisition and Repayment Cycle-Owners' Equity(See Figure 21-5 on p. 686 for accounts) Capital stock and paid-in capital in excess of par Cash in bank Dividends payable Retained earnings Issue of stock <f Payment of dividends<Dividends declared--Net Audited by Audited by Audited by TOC and STot TOC and stot TOC and STOt TOC, STOT, AP and TDB Redemption of stock Audited by TOC and stot Ending balance Ending balance Ending balance Audited by Audited by Audited by TDB TDB Tests of controls Substantive Tests of 〔 including procedures tests of+ procedures/ details of com to obtain an understandingtransactions of internal control)(Toc) (STOT (TDB) per GAAS