As the senior auditor, you are completing the field work for EV's 30 June 2022 Audit. You are reviewing the audit works prepared by two audit assistants, Tom and Harman and noted the following issues. (a) (b) (c) (d) (e) Tom attended the stocktake on 30 June and observed that the client followed the stocktake instructions. He test counted a sample of items from the client's inventory sheets to the warehouse inventory location, and found that client counts to be correct. In addition, cut-off details were noted and subsequently checked and found to be correctly treated. Based on what he did, Tom concluded that inventory was fairly stated. Tom was assigned to test accounts receivable. He selected a sample of 50 invoices, using which he prepared the debtors' confirmation and sent them out. After waiting for two weeks, only 10 confirmations came back. Tom concluded that the accounts receivable balance was reliably stated. Tom was also assigned to test property, plants and equipment (PPE). He tested additions and disposal of the PPE and found them to be correct. He then concluded that the PPE balance was fairly stated. Advertising expenses are material, although only 50% of last year's balance. Harman selected a large sample of entries and agreed them to supporting documents. No errors were found. He concluded that advertising expenses was reasonable. As part of the verification work on accounts payable, Harman carried out a search for unrecorded liabilities. He tested a random sample of 20 payments made after 30 June, and found 3 instances of cheques that related to services provided in June, which had not been accrued. However, as the total of the 3 cheques was immaterial, she concluded that no adjustment was required for unrecorded liabilities. Required: For each of the five scenarios presented above, indicate whether you believe that sufficient appropriate audit evidence has been obtained to support the conclusions reached. Give reasons for your decision.