For the following audit procedures, please identify the prime assertion addressed by the test and indicate the type of test being conducted.

Audit Area/Account	Detailed Procedure	Assertion (1 + 1 Marks)	Type of audit test(i.e. test of control or substantive test of detail) (1 + 1 Mark)
Accounts payable	For a sample of suppliers' invoices, check that pricing and discount terms have been reviewed and authorised by the purchase manager.
Payroll expense	For a sample of payroll transactions from the payroll records, agree the hours worked to authorised timesheets.