b. Jenny and Sam are the auditors for the AAA audit firm. They discuss an audit program for the sales account. Jenny and Sam disagree about whether they should use procedure (1) or (2) below to test the Occurrence assertion for the sales account: Procedure (1): Select a sample of sales invoices, delivery dockets and customer orders and agree the details to the details recorded in the sales journal. Procedure (2): Select a sample of sales from the sales journal and agree the details in the journal to the sales invoices, delivery dockets and customer orders. Required: Advise the senior auditor of AAA audit firm: 1. Which procedure provides evidence about the Occurrence assertion? Explain your answer. (3 marks) 2. Which assertion does the other procedure provide evidence about? Explain your answer. (3 marks)