(I have three Auditing questions from both pictures above during my Accounting major study. Please give the correct details of answers for each question. That's all. Thank you so much.)

9.24 Sales cut-off Boris Johnson suggests the following audit procedure should be included in the audit program to gather evidence on the cut-off assertion for the revenue account: Select a sample of sales from the sales journal and agree the dates on the invoices to the dates on the delivery documents signed by the customer. Required Explain how the procedure addresses the assertion. What does it mean if (i) the dates agree, or (ii) the dates do not agree? 9.25 Sales journal and invoices Boris Johnson has another suggestion for the audit program for the revenue account. This time he suggests: 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 Explain which assertion for the revenue account would be addressed by this test. 9.27 Payroll testing Peter has the task of designing the audit program for the payroll area. There have been no recent changes to the payroll system, or its interface with the general ledger. Among other tests, Peter is considering using the following analytical procedures to gather evidence: 1. Compare payroll tax expenses to the annual payroll times the statutory tax rates. 2. Compare the relationship between direct labour costs and number of employees with prior periods. Required (a) Discuss the type of evidence which would be obtained from each of the procedures. (b) Would your answer be any different if there had been recent changes to the payroll system? Explain