auditing and assurance questions. please give the most correct answers please

2) Senior auditor has developed four audit assertions for the accounts receivable of a client. The auditor has performed the following four audit procedures: i) Perform sales cut-off tests to obtain assurance that sales transaction and corresponding entries for inventories and cost of goods sold are recorded in the same and proper period. ii) Review the aged trial balance for significant past due accounts iii) Review loan agreements for indications of whether account receivable have been factored or pledged. iv) Review the accounts receivable trial balance for amounts due from officers and employees