4. The company is due a routine annual audit of its accounts and Hank, who has ulterior motives, has offered to assist. Unbeknown to his fellow directors, Hank has been supplying the Dunder Mifflin Corporation with large amounts of merchandise, for which the company has not yet been paid. In addition, Hank has helped himself to substantial amount of money from the petty cash tin that he is not able to repay. The Auditor is familiar with the company, having been the auditor for several years. Two months earlier, before Jesse went on assignment, the Auditor had done an interim stocktake. As she was in a hurry on the day of the audit she just checked the first two store rooms (which Hank showed her), and satisfied that stock figures tallied with the company's records, did not look any further; i.e. do a full stock check. In order to cover up the missing funds, Hank had created a few false purchase orders that appeared to come from existing clients of the company. The Auditor was very concerned, as they looked like photocopies, but when she approached Hank he was aggressive and evasive, telling her to mind her own business or lose the contract. The Auditor left and later produced a set of unqualified audited accounts. With regards to Companies Act 2006 (specifically Part 16: Audit), what are the issues concerning the Auditor's and Hank's behaviour