1-ShopBee issues each of its sales staff a laptop computer to aid sales presentations and demonstrations. I-ShopBee has a large sales force of more than 300 and these laptops are kept by the staff themselves. In general, I-ShopBee retires all its computer equipment (laptops as well as other computer related equipment used in all parts of the company) every 4 years. The IT manager informed you that although the company's computer equipment is retired every 4 years, they tend to replace or repair the laptops used by the sales staff more often than the rest of the computer equipment due to the high usage of the laptops by the sales staff. Required: Identify and discuss at least 2 financial report assertions for the audit laptop computer equipment at I-ShopBee that you believe would be assessed as high risk. Justify your decisions