Company A is a company engaged in the electronic home appliances industry, the goods produced include: televisions, refrigerators, washing machines, and so on. The company sells its products to retailers, namely electronic stores, both traditional and modern stores. In the past year it has experienced problems in the field of product marketing. The problem experienced is not achieving the target margin or desired profit. According to management, the margin target that was not achieved was allegedly caused by the selling price of the product that was too low, so that the profit per unit of product obtained by the company was also low. When management proposed a selling price increase to marketing management, the proposal was rejected, arguing that if the price was increased, the sales quantity would decrease. Another reason stated by the marketing manager, is that there is another brand, namely brand B, which sells at a lower price than us, and even provides more attractive promotional bonuses/programs to store owners, so that currently the sales quantity is very large. However, according to management, brand B is almost bankrupt and will be acquired by another company, so they use up their inventory by selling cheaply. Management compares our prices with the market leaders, and according to him, our prices are still cheaper than the market leaders. Question: a. As a management auditor for company A, what will you do in the field work phase? b. What evidence/evidence do you need to obtain, to understand the case, as well as the basis for providing recommendations to management? c. What recommendations would you give to the management of Company A