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AP7.6 (LO 4) Challenging Performing ADA involving matching A team from More & Less CPAs are auditing SportsLovers, a U.S. sporting goods manufacturer and distributor. The audit team recently had a meeting to discuss how to perform the current ADA, which is designed to investigate the risk of employees stealing by shipping products to their home address. The team has already completed the first three steps of the five-step ADA process. The discussion point in the meeting was how to compare the addresses in the Employee Master File with the addresses in the Shipment List File. The relevant fields in each database are shown below. Field Database Code Field Description Data Type Employee E ID A unique identification number for each 6- Master employee digit number File E ADD Employee's home address excluding Text city, state, zip code E_CITY City associated with E_ADD Text E STATE State associated with E_ADD Text E ZIP Zip code associated with E_ADD 5-digit number E_COUN Country associated with E_ADD Text (currently US for all employees but stored in case of future expansion)Shipment SHIP NO A unique identification number for each 8-digit List File package shipped number INV_NO The invoice number the shipped 8-digit package belongs to number SHIP ADD Shipping address excluding city, state, Text zip code SHIP CS City and state (separated by a comma) Text associated with SHIP_ADD SHIP_ZIP Zip code associated with SHIP_ADD 5-digit number SHIP_ Country associated with SHIP_ADD Text COUNTRY (currently US for all employees but stored in case of future expansion) uring the meeting, the following ideas were proposed for a criterion to identify notable items: 1. E_ADD is the same as SHIP_ADD. 2. E_ZIP is the same as SHIP_ZIP. 3. The result of joining E_ADD, E_CITY, E_STATE, and E_ZIP is the same as joining SHIP_ADD, SHIP_CS, and SHIP_ZIP. 4. E_NUMS is the same as SHIP_NUMS. E_NUMS is created by joining E_ADD and E_ZIP together and then removing all letters so only the numbers remain. In a similar way, SHIP_NUMS is created by joining SHIP_ADD and SHIP_ZIP and retaining only the numbers. equired a. Critically analyze the advantages and disadvantages of each of the four suggestions. b. Recommend a criterion to identify notable items and justify your choice. c. Evaluate the risk of missing truly notable items given your recommendation in (b)