c) Rafiq is a newly appointed audit assistant for Rayyan \& Co, an audit firm located in Masjid Tanah Melaka. He was assigned to audit Purchase section for Mikhraj Trading (financial year end on 31 December 2021). She was required to prepare working papers to record her entire task by Audit Manager, Rahman. Based on this situation, i. Create an appropriate Audit Program for Purchase section that Rafiq should be prepared. (A4,10Marks)