Brian Adam is the partner in charge of the audit for a new client, Digital Manufacturing Ltd (DM). DM has terminated the service of its previous auditor recently. The client engaged Brian's audit firm in November 2019, in preparation for the 2020 audit. From 30 January 2020 onwards, DM has consistently paid its suppliers late, well in excess of the suppliers' agreed credit terms. This has resulted in some suppliers demanding cash on delivery from DM. Brian is also aware from his review of correspondence between DM and its bank that the company has been experiencing cash flow problems since 2018. Required: Identify any significant events or conditions that individually or collectively may cast significant doubt on DM's ability to continue as a going concern. (7 marks) It is auditing and assurance services subject