5: The auditing firm H&N auditing Firm and Consultancies, headed by Mr. Hameed, together with 2 assisting auditors: Mr. Zakariya and Ms. Zainab, was hired by Al Bader Transport Company, to assess the financial management performance of the company for the past year. The audit team has revealed the following findings: (1) the fixed assets were booked along with a deferred interest as of Dec. 2019, (2) management policies regarding safety measures like the regular check of their vehicles for hire are not strictly followed that compromised the safety of some of their clients and drivers; (3) the wages and salary scheme approved by the Ministry is not followed accordingly. The audit recognized ISO number is : 00042- 9988673, with company audit number: 05-02. Based on this scenario: 1. Prepare the complete audit report with corresponding recommendations on the above findings cited in the case