For the following detailed substantive detailed audit procedures identify the key assertion that each procedure addresses:

1. Select a sample of sales from the ledger and vouch to the sales invoice and cash receipt.
2. Select a sample of purchase transactions for a few days before and after balance date and compare the invoice/receiving date with the date recorded in the ledger.
3. Select a sample of employees from the payroll, eligible for long service leave, and trace to the long service leave ledger records.