Harold and Associates has been engaged to conduct the financial statements audit of Aurora, a $15 billion revenue publicly listed building materials wholesaler. This is the second year that Harold and Associates is performing the audit of Aurora. The current audit process has reached its final stages and the audit team is working hard to complete the audit in order to meet the required deadline. As a manager of the audit team, you have been tasked with ensuring that the necessary activities that need to be performed in order to complete the audit, has in fact been completed. Outline at least 5 of such activities and explain why such activities are critical to the overall completion of the audit ?