MEDIUM Protector Ltd $($Protector$)$ is a company that supplies and distributes security screen doors and is an ongoing audit client of your audit firm, Pralt & Associates. You have ascertained the following information from a telephone call to the general manager of Protector, prior to the commencement of this year's audit.

$($a$)$

Protector hes experienced considerable stalf turnover in its accounts payable department, including the departure of the accounts payable manager, who resigned early in the year.

This has created some deloys in the processing of payments.

$($a$)$

As part of ils costcutting program, Protector has decided to retrench its internal audit department three months before year end

$($c$)$

Protector plans lo upgrade its general ledger reporting by acquiring a new software package.

The conversion is planned for two months prior to its financial year end

During the year, Protector received a visit from the Australian Taxation Office for a desk audit of its recent income tax returns. As a result of this audit, a number of issues were roised, but to dote no assessment has been issued. The company's tax advisers are presently following up these matters.

lostyear, Protector received adverse comments from some debtors concerning the confirmation

letters that hay were sent As a result Protector, credit manager has asked that you do not

send contirmation letters to debters ths year She has offered you every possible assistance in

venifying debtors by afermeans Yognote haflor vear, $70$ per cent efdelters who received $"$

o conlirmotion lelter responded

REQUIRED

Explain how each of the above matters will affect your overall planning in regard to the expected

scope and conduct ofthe coditol Protectoter the sumentve