7. A regression analysis is used as a substantive analytical procedure to forecast the rental revenue based on the average number of apartments rented during the year and the average amount of rent charged. What are the related assertions? a) occurrence, completeness, and accuracy b) existence and completeness c) completeness, presentation, and accuracy d) classification, existence, and accuracy 8. ADA is used to match hours worked based on time sheets, to the hours paid as recorded in the payroll register. What type of procedure is this? a) risk assessment b) substantive analytical c) test of control d) test of details