Assume that IKEA has been waiting for the inventory to be delivered from the shipping company. But the Shipping company got caught in a mess and was delayed to do the delivery of an inventory. From the perspective of the auditor of the company, identify the inherent risks of material misstatement arising from this delay in the financial statements of the company and develop a strategy for the auditor to address those risks. Consider the Accounting, Inherent Risk, and ESG/sustainability implications. Briefly answer all the required materials in 300 words.