Question 3. Test of Controls (20 marks) You are working as the audit manager for the audit of Starburst Ltd for the year ended 30 June 2018. While auditing payroll expense, your audit assistant Amy Waterson has selected a sample of individual pays from the monthly payroll listings and :

1. Checked the hours worked to authorized timesheets (4 marks)

2. Vouched the pay rates used to the relevant industrial awards (4 marks)

3. Checked the calculations of each pay (4 marks)

4. Traced any annual, sick, and other leave to authorized leave forms (4 marks)

5. Agreed on the balance of the payroll listings to the general ledger. (4 marks)

Required Identify each of the audit assertion(s) that relate to each of the above substantive audit procedures.

SUJECT AUDITING AND ASSURANCE PLEASE SEND ME ANSWE ASP