Ergonomic Office Chairs Inc. (EOC) designs and sells ergonomic furniture such as desks, chairs, executive chairs, task chairs, gaming and more. EOC has sales domestically and in the U.S. You are completing your audit of the financial statement of Ergonomic Chairs Inc. for the year ended September 30, 2021, when the president and controlling shareholder came to discuss the audit progress with you. In his opinion there was no point in examining the 2021 purchase/acquisition files and no need to test data in support of the 2021 entries. First, bills relating to 2021 acquisitions were received too late to be included in the September acquisition file and were recorded instead by adjusting journal entry Second - the internal auditor made tests after year end Third - he would provide a confirmation letter to confirm there were no unrecorded liabilities REQUIRED a) How does the client 's journal entry to record the 2021 bills that were received late affect your audit work? Explain b) Does the letter from the President affect your test for unrecorded liabilities? Explain c) Does the work of the internal audit department affect your testing? Explain d) In addition to examining the purchase/acquisitions file what other procedures would you perform