You are working the audit manager for the audit of Starburst Ltd for the year ended 30June 2018. While auditing payroll expense, your audit assistant Amy Waterson has selected a sample of individual pays from the monthly payroll listings and : 1. Checked the hours worked to authorised time sheets (4 marks) 2. Vouched the pay rates used to the relevant industrial awards (4 marks) 3. Checked the calculations of each pay (4 marks) 4. Traced any annual, sick, and other leave to authorised leave forms (4 marks) 5. Agreed the balance of the payroll listings to the general ledger. (4 marks) Required Identify each of the audit assertion(s) that relate to each of the above substantive audit procedures.