Look at the following scenarios and decide, as an auditor, if you would investigate further or not. Justify your reason?

1) The company has decided to close its factory in Abu Dhabi after the year-end with the loss of 150 jobs 2) On 1 March 2020 the company sold all of its buildings to ABC Ltd, a finance company, and leased them back on a fifty year lease. 3) The development project number 20R4 in which the company has already spent AED358,000 has been abandoned as unworkable as the proposed product could not be manufactured economically 4) The audit manager had queried whether it was correct that the receivables under a five-year contract for the supply of component parts to a major customer has been included in revenues all in one year. 5) The company issued new shares on 2 February 2020