can someone please check if those answers are correct, i need the correct answers from 37 to 44

37-The auditor wants to identify areas of misstatement risk in investment income (s)he would use a) Journal analysis b) Tests of controls (TOCs) c) Tests of details of balances (TDBs) d) Substantive tests of transactions (STOTs) 38-The auditor wants to identify areas of misstatement risk in PP\&E (s)he would use a) Journal analysis b) Tests of controls (TOCs) c) Tests of details of balances (TDBs) d) Substantive tests of transactions (STOTs) 39-In a non-cash transactions the seller records revenue at a) The value indicated by the client b) The value of what the buyer gives the seller c) The value of what the seller gives the buyer d) The lower of cost or market 40-Audit standards define a related party as one a) None of the below b) Where two parties have a legal contract with each other c) Where two parties have a bloodline relation with each other d) Where two parties have a bloodline andlor legal relation with each other 41- The appropriate substantive audit procedure for testing cash a) TDBs b) TOCs c) STOTs d) Any of the above is appropriate 42-The appropriate substantive audit procedure for testing accounts receivable a) TDBs b) TOCs c) STOTs d) Any of the above is appropriate 43-The appropriate substantive audit procedure for testing revenue a) TDBs b) TOCs c) STOTS d) Any of the above is appropriate 44-The appropriate substantive audit procedure for testing payroll expense a) TDBs b) TOCs c) STOTs d) Any of the above is appropriate