Linda & Halim (L & H) was the world's leading provider of speech and language technology products, solutions and services to businesses and individuals worldwide. Both Microsoft and Intel invested millions in L & H. However, accounting scandals and fraud allegations sent the company's stock crashing, and forced the form to seek bankruptcy protection in Belgium and the USA. The following selected information pertains to L & H's sales and accounts receivable: Consolidated revenue increased 184 per cent from the 1997 fiscal year to the 1998 fiscal year. Revenue in South Korea, which has a reputation as a difficult market for foreign companies to enter, increased from $97,000 in the first quarter of 1999 to approximately $59 million in the first quarter of 2000. In the second quarter of 2000, sales grew by 104 per cent but accounts receivable grew by 128 per cent. Average days outstanding increased from 138 days in 1998 to 160 days for the six-month period ended 30 June 2000. Required: a) Based on the above information, which assertions(s) for sales should the auditor be most concerned with? b)Basedontheaboveinformation,whichassertions(s)foraccountsreceivableshouldtheauditor be most concerned with? Why? c) What audit evidence should the auditor gather to verify the assertions(s) for sales and account receivable? Be specific as to how each type of evidence relates to the assertions you mentioned in parts (a) and (b) of this questions