Mr. Ahmed leader auditor of D&Z Accounting and auditing Firm together with his team: Mr. Saud and Mr. Khalid the assisting auditors are doing of final draft of audit report for Majan International Hotel, located in Ruwi, Muscat for the period of December 2018- December 2019. Their audit goal is to prepare comparative financial performance of the company for the past 2 years. The audit team findings are:

(1) incurred decline of sales revenue for December 2019 mainly because of to cancelled reservations of guests which they later found out due to lack of proper booking schedules template of the hotel

(2) incurred more cost on penalties and fines to Ministry due to complains of clients regarding sanitation and safety measures of the hotel. The audit recognized ISO number is : 00032- 537892, with company audit number: 03- 05. Based on this scenario:

1. Prepare the complete audit report with corresponding recommendations on the above findings cited in the case. (5 MARKS)