PART 1: Identify the assertions for each of the following substantive procedures: (a) Review the monthly breakdown of sales for the main inventory item, compare to previous years, to budget, and investigate any significant differences. (b) Review the total amount of sales, compare to previous year, compare to budget, and investigate any significant differences (C) For a selected sample of sales invoices, confirm that the sales price stated matches with the authorised price list. (d) Review post year-end sales returns and agree if they relate to pre-year-end sales that the revenue has been correctly removed from the sales records PART 2: Explain the relevance and reliability of the following two cases as source of evidence (a) The managers of a company have provided their audit firm with an oral representation confirming that the bank overdraft balances included within current liabilities are complete (6) The managers of a company have provided their audit firma copy of their earnings report that was used for stock market image and taxation reasons