Data: You are a member of an audit team of GB LLP (GB), a CPA firm tasked with auditing the financial statements of Molinos de Viento, Inc. (MVI), for the year ended December 31, 2021. This is the second year that GB has audited MVI's financial statements. When the auditor in charge of the audit team (Senior Associate) reviewed MVI's interim (unaudited) financial statements as of 12-31-21, she noted a new account (a financial asset) that did not exist the previous year. The Senior Auditor has given you the responsibility to investigate what would be the (minimum) audit procedures required to audit that new account. Ask: Identify the sources or resources that you would use to conduct the requested investigation for the audit of MVI's financial statements. Remember to distinguish between whether the company is a public entity (issuer) or a non-public entity (non-issuer). (5 points)