TNC advertising company appointed an auditor to resolve the problem of irregular accounts that is showing in its financial reports: that the gross profit is 40% margin but its net profit is showing loss in the income statement. After comparing the budgeted figures, all the indirect expenses are under control except salaries and wages and their payment method is found to be suspicious. The company decided to hire Mr. Younus as the external auditor. Based on the above scenario:

1. Design adequate audit procedures that Mr. Younus will use related to vouchers and payments.

2. Give recommendations on how to resolve the issues experienced by the company, at the moment.