You are conducting the audit of Wollongong Paintball Ltd for the year ended 30 June 2020. Wollongong Paintball pays its employees on a weekly basis. The key control over payroll is that Jane Livingstone, the human resources manager, reviews and approves the payroll based on the payroll report produced by the payroll depaitment. The tolerable rate of deviation for this control has been set at 10 per cent and you have tested this control using a sample of ten weekly payroll reports. From this test of controls, eight of the weekly payroll reports were found to have been appropriately reviewed and approved by Jane. For the other two payroll reports, the following was found: E 1 lanation 25 February 2020 Jane did not review this report as she was busy with handling em lo ee disutes 3 April 2020 Jane was on annual leave for one week during this period and Wollongong Paintball's CFO reviewed and approved this payroll report. Jane reports to the CFO. Required (a) Indicate whether the payroll control can be relied upon and justify your answer. Explain the effect on the planned substantive tests for payroll. (10 marks) (b) Assume that the tolerable rate of deviation for this control has been set at 0%. Explain the impact this would have (if any) on the planned substantive tests for payroll