B. Collect any ONE Auditor's Report of a Company belonging to Industrial Sector and complete the following table. Name of the Entity Name of the Auditor/Auditing Firm Type of Opinion Key Audit Matters 2. (1.5 Marks) 3. State appropriate audit procedure for the following. Problem Type of Test Name of the Test (Test of Control/Substantive) 1. To verify whether issue of material from stores are made according to the procedure laid down in the manual. 2. To test whether the total amount of Accounts receivables shown in the balance sheet is true. 3. To check whether payment of salaries and deductions are made according the Employment agreements. (7.5 Marks)