c) On January 1, 2021, one of Cloud 9's main suppliers announced a 35% increase in prices, effective June 1, 2021. This increase will cause a significant increase in the cost of Cloud 9 products.

d) On January 10, 2021, a group of protestors staged a protest outside Cloud 9's main office. They claimed that Cloud 9 enabled people to spend more time outdoors, damaging forests.

e) Early in January 2021, one of Cloud 9's top salespeople resigned from Cloud 9 to go work for RaceWear, a competitor. The salesperson was responsible for about 22% of Cloud 9's sales.

Question: What does the auditor should do? Explain why. and Reference (such as CAS ...)