5.What are the assertions the Auditor is concerned with in each of the following?Misstatement (a) Some inventory items were out on consignment to customers and were not included (b) The employees did not sight all equipment on the asset register (c) The basis for inventory valuation is not included in the financial statements (d) The calculations of inventory were not checked and contained several errors (e) Inventory showed items at cost when fair value was lower (f) Employees recorded equipment purchased from details on invoices