SECTION A - ONLY ANSWER THREE QUESTIONS Question 1 Explain to a non-accounting student what are analytical procedures and when do accountant use this approach? (10 marks) Question 2 Discuss the 'Payroll' analytical procedures. Pay particular attention to tests of completeness. (10 marks) Question 3 A new graduate has joined the auditing team. They have been tasked to carry out the 'audit' procedures for sales and purchases. Explain the fundamental audit objective for sales and purchases. Refer to the appropriate assertations. (10 marks) Question 4 i. Explain what is meant by the term 'pervasive' in context to the external auditor's report. (5 marks) ii. Explain the two types of opinions an auditor can present when an issue is pervasive and material. (5 marks) Total: 30 marks