of Several audit procedures were conducted by a CA who works for KPM during to proces of a cent company December 31, 2020. The CPA applied his professional judgement in planery and performing the audit process. You are cespaired to use your auditing background to answer the following estions related to ma ohjectives, management assertions, and types of audit evidence for certain audit procedures as required pes each question marks each point) a) The auditor examines details of accounts recevable to determine whether they arise from normal course of tuniness What is the balance-related management assertion being made? What is the corresponding auditor objective? by The auditor traces recorded salaries expense from the approved checks or payment slips to the payroll journal. What is the balance-related management assertion being made? What is the corresponding auditor objective? c) The auditor assesses the inventory items written down due to obsolescence. What is the balance-related management assertion being made? What is the corresponding auditor objective? d) The auditor inquires as to whether any accounts payable have been discounted during the period. What is the balance-related management assertion being made? What is the corresponding auditor objective? e) The auditor extends the quantities on hand and unit prices on this year's inventory count sheets. Then the auditor computes the inventory turnover ratio for current and previous year. What are the two types of audit evidence used by the auditor? f) The auditor examines a piece of land and then the auditor compares prices to approved price list. What are the two types of audit evidence used by the auditor?