(c) Pelangi Berhad manufactures a range of cheese in one factory. Products are stored in the company warehouse before being sold to 700 supermarkets located within 400 kilometres of Pelangi Berhad's factory. The products are perishable with an average shelf life of eight days. Pelangi Berhad's financial statements year-end is 30 June. It is four months since the year-end at your audit client of Pelangi Berhad and the annual audit of Pelangi Berhad is almost complete, but the auditor's report has not been signed. The following event has just come to your attention. A batch of cheese produced by Pelangi Berhad was found to contain some chemical impurities. Over 300 consumers have complained about food poisoning after eating the cheese. 115 supermarkets have stopped purchasing Pelangi Berhad's products and another 85 are considering whether to stop purchasing from Pelangi Berhad. Lawyers acting on behalf of the consumers are now presenting a substantial claim for damages against Pelangi Berhad Required: (1) Construct the additional audit procedures you will carry out. (5 marks) (ii) Explain whether the financial statements for the year-end require amendment. (5 marks) [Total : 25 Marks]