1. What impediments do travel restrictions present to the performance of the audit? [300 words); Assessingnoncfol impact: 2. What specific elementsfaccounts within a nancial report are most likely to be impacted by the comma pandemic? What would the audit focus be? {200 + 100 = 300 words]; Going Concern: 3. What CDVIDIB considerations would management take into account when determining whether its business is still a going concern? (200 words); and 4. Distinguish bemeen an 'assessment of solvency' and an 'assessment of going concern* are they mo ways to report the same thing? {600 words); 5. What are the obligations of the auditor under section 311 of the Corporations Act 2091 in relation to solyencyr and going concern? {100 words}