a) You are the audit senior on Peters Hardware Limited and you are reviewing the audit work papers prepared by your audit associate, where she documented the results of her audit of the client's bank reconciliation. However, as you conduct your review, you noticed that the associate omitted the descriptions of the tick marks which indicate the audit procedures performed as shown below. While you will have a discussion with the associate to update the work paper, you have an expectation for what the audit procedures should be for cach tick mark. Peters Hardware Limited Schedule Bank Reconciliation Prepared by SOR 19-Jul-21 30-Jun-21 Reviewed by NAL GL Account 2001 - Jamaica Commercial Bank 3000-2 Date 22-Jul-21 79.254 251 4.872 K 15.123 74 131 92,003 Balance per GL Less Bark charges Insufficient funds cheque retumed by bank.no collechble from customer Adjusted GL Balance Balance per Bank Add Outstanding deposits 29-Jun 30-Jun Loss Outstanding cheques 293 16-Nov 1007 16-Jan 529 28-Jun 538 30-Jun 11,620 12,876 24496 3.559 2 763 44,078 11600 160.000) Add Bank error - Cheque for another customer debited against Peter Hardware account Adjusled Bank Balance 17,632 K 74,131 TICK MARK LEGEND IS 1 w Required Describe the audit procedure you expect to be represented by each tick mark. (7 marks) (Tip - in your response simply state "tick mark 1, tick mark 2, etc, instead of trying to reproduce the tick marks, where tick mark 1 represents the first one in the work paper, etc)