Mathieu has the task of reviewing the evidence from analytical procedures conducted by the audit juniors on the audit of Soleil Services Ltd. The audit juniors have reported the results of these analytical procedures:
1. Comparison of depreciation expense with the closing balance of each depreciable asset class in property, plant, and equipment.
2. Recalculation of sales commission expenses using the standard sales commission rate and total sales.
3. Comparison of payroll expense with previous year payroll.
Required
(a) What questions would Mathieu ask about each analytical procedure?
(b) If all questions could be answered satisfactorily, explain whether the evidence from each analytical procedure would be persuasive, corroborative, minimal, or general. What are the implications of this judgement for further substantive testing?