The audit manager has asked you to apply nonstatistical audit sampling in the test of grant programs & financial assistance expenses. You examined 50 applications and corresponding payments and noted the following exceptions in your working paper: number _ payment reference was sent out as a correction. The original application was noted as non- -comp|iant and was not approved. A payment was issued after the application revisions were made. amount paid. approved application. a) Explain which of the invoices in the table above should be defined as an exception b] For the ones identified as exceptions what additional audit procedures need to be performed