Anna Mourani has the task of designing the audit program for the payroll area. There have been no recent changes to the payroll system or its interface with the general ledger. Among other tests, Anna is considering using the following analytical procedures to gather evidence: 1. Compare payroll tax expenses with the annual payroll times the statutory tax rates. 2. Compare the relationship between direct labour costs and number of employees with prior periods. Which of the following accurately describes these two analytical procedures? Procedure 1 involves recalculation ;Both procedures would provide persuasive evidence ;Procedure 2 would determine if there was a significant difference which should be investigated further; Procedure 1 gathers evidence related to the accuracy assertion; Procedure 2 would provide conclusive support for the direct labour costs; Because employees may be paid different rates, procedure 2 will not provide an accurate number