For the following three specific audit procedures $($a through c$)$ perform the following: State the specific audit assertion associated with the audit procedure. For each specific audit assertion identified, state the type of audit evidence and the level of persuasiveness $($quality$)$ of the audit evidence used $($low$,$ moderate or high$).$ Explain why you chose the level of persuasiveness for the evidence.$($Use the chart in the answer booklet to complete your analysis$).$

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a$)$ The auditor compared current year$$s revenue to the budgeted revenue.

b$)$ The auditor selected a sample of deposits from the bank statements and compared the dates of deposits with dates in the cash receipts journal.

c$)$ The auditor discussed with the client the approach taken to estimate an asset impairment charge.

Specific audit assertion $(1$mark$)$ and type of audit evidence $(1$ mark$)$

Persuasiveness $($quality$)$ of audit evidence $($low$,$ moderate or high$)$ with reason $(1$ mark each$)$

a$.$

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b$.$

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c$.$