Required: Answer the following questions. (a) For the test of control that is stated in the following scenario, answer the following questions. (i) What is the procedure? (ii) What information is used to verify? (iii) Which assertion has been tested? Scenario: Red Pty Ltd, a wholesaler of stationary, requires all purchases to be authorised by the Purchasing Manager (Irene Knight). When she receives a completed Purchase Order from the clerk, Irene checks it and when she is satisfied that it is bona fide, she signs it and forwards for further processing. To test this internal control, the auditor examined a sample of 30 Purchase Orders in order to ascertain whether or not they had been authorised. (b) For the substantive test stated below, answer the following questions. (i) What is the starting point? (ii) What is the direction of testing? (iii) What is the procedure? (iv) What information is used to verify? Test: The auditor selected a sample of 40 transactions that were recorded in the Purchases Journal, and compared the information with that on the corresponding Receiving Notes to test the occurrence assertion. (c) For the substantive test stated below, answer the following questions. (i) What is the starting point? (ii) What is the procedure? (iii) What information is used to verify? (iv) Which assertion has been tested? Test:The auditor located three items of plant and equipment in the client's factory and then searched the asset register to determine if, and how they had been recorded