malyze the information above and perform the following activities: 1A.On the basis of the contract between Trans Ocean and Heavy, what is the risk of material 1B. misstatement (RoMM) that we may identify as part of our audit to address the valuation and allocation of the right-ofuse (ROU) asset and lease liability, in determining the appropriate lease term in the lease contract? Considering the \"Additional Facts\" of the case, what additional Rob/[Ms may we identify as part of our audit to address the completeness of identifying all events or circumstances that would require a reassessment of the lease term, the remeasurement of the ROU asset and lease liability, or both, to reect the reassessment event? Handout 1, the ROMMS matrix, may be used to assist with identifying the relevant RolVlMs. Identify internal controls that address the RoMMs identied in Activity 1. Handout 2, Trans Ocean's internal control matrix, may be used to assist with identifying relevant internal controls