Question $4$: $(30$ Marks$)$ As part of your audit of the payroll for Jones Chu Company Limited $($JCC$),$ you used generalized audit software. You had available to you the payroll transactions for the month of September and the employee master file as of September $30.$ You conducted the following tests, with results noted: $1.$ Ran a duplicates test on employee number in the transaction file. You found that one employee, employee #$320,$ had been paid twice, using cheque numbers $12376$ and $12377.2.$ Checked the calculation of "pay per period" in the employee master file $($divided the salary field by $12$ to derive the monthly pay$).$ It was found that these calculations did not match for two employees. Employee #$20$ had a pay of $$200$ higher than the calculation, while employee #$220$ had a pay that was $$65$ higher than the calculations. $3.$ Checked that "gross pay" less "unemployment insurance, Canada Pension Plan and income taxes deducted" equals "net pay." No errors were found. Required: For each audit test: i$)$ Describe the audit purpose and assertion associated with your test. $(6$ marks$)$ ii$)$ Discuss the results that the auditor would have expected before running the test. $(6$ marks$)$ iii$)$ Discuss the implications of the findings on the audit process or on specific audit procedures. $(18$ marks$)$