During the period of time between completing the audit fieldwork and signing the audit report, you are reading the local paper and see an advertisement for LVA which describes their work and what they can do to help people with property problems. You notice that the contact address for any new business is the same as the building whose fair value Larry had increased by $120,000 during the audit. Required: Discuss the implications of this matter in light of your answers to other requirements of this question. (6 marks)