a) Name the TWO (2) types of confirmations that can be used in auditing and give a brief description of each. (4 marks) b) Other than a low response rate, give ONE (1) other disadvantage of the negative confirmation and ONE (1) advantage of the other type of confirmation that can be used. (2 marks) c) Describe FOUR (4) substantive procedures the auditor should perform to obtain sufficient and appropriate audit evidence in relation to the balances in accounts receivables. (4 marks) d) Describe FOUR (4) substantive procedures the auditor should perform to obtain sufficient and appropriate audit evidence in relation to the cash balances. (4 marks) e) State ONE (1) financial statement disclosure that will be required for: i. ii. Accounts receivable balance Cash balance (1 mark) (1 mark) f) What should DWM & Co. consider to determine if Hyacinth Co. is a going concern? (4 marks)