Question 3 ISA 500 - Audi Evidence states that the auditor shall design and perform audit procedures that are appropriate in the circumstances for the purpose of obtaining sufficient appropriate audit evidence." a) Describe THREE types of evidence used by auditors in their audit procedures. (3 marks) b) Describe THREE examples of substantive audit procedures relevant to the audit of accounts payable at year. (3 marks) c) For each of the procedure identified in (b) above, state one relevant ISA assertion being addressed by the procedure