Question Two (8 Marks) ABC Ltd stores its creditors and cash payments information in the following tables Creditors Table Cash Payments Table Field Description Field Description 10 Creditor No 20 Payment No 11 Name 21 Creditor No 12 Address 22 Payment Date 13 Contact Person 23 Payment Amount 14 Account Balance 24 Bank Account No 15 Due Date (a) ABC uses a limit test to prevent the payment amount (field 23) from being greater than the account balance (field 14). How would you use test data to test this control? (2 marks out of 8) (b) Which exception report would you get generalised audit software (GAS) to generate to help you test the completeness of cash payments? (c) Which non exception report would you get GAS to generate to help you test the occurrence of cash payments? (2 marks out of 8) (d) How would you use a test of detail to examine the items in your non exception report from part (c)? List the exact type of audit evidence you would use and the way and in which you conduct the test. (2 marks out of 8)