Jamie Rorden is the auditor-in-charge on several audits, all of which have 30 June 2020 balance dates. The following independent situations relate to these audit clients. i. Sweepcon Ltd, a NZX listed company, operates in a very competitive industry and has been experiencing declining sales over the last three years. Attempts to reduce costs have proved difficult due to the high level and cost of imported machinery used in Sweepcon Ltd's operations. Consequently, margins have been falling. Production technology continues to evolve rapidly in the industry. While the bankers have been willing to continue to provide Sweepcon Ltd with credit facilities, they do expect to see improved results in the next financial report. Recent newspaper articles about Sweepcon Ltd's expected financial results have all had a pessimistic tone. ii. Countup Ltd is a large supermarket chain with outlets in all major towns and cities across New Zealand. Until 31 December 2019, data processing relating to payroll was performed at Countup Ltd's centralised computer processing site at head office in Auckland. However, as from 1 January 2020, processing of payroll transactions has been carried out centrally by an independent computer service bureau based in Hamilton. The data processing staff at the