our client Super Power is an energy retailer operating in a highly competitive market where multiple providers offer electricity and gas services to consumers. The company faces intense rivalry as customers have numerous options to choose from. During the audit process for the financial year ending 30 June 2023, the following issues have been identified: The client's sales representatives work under a commission-based model, earning a percentage of the sales they generate. In their pursuit of ambitious sales targets, some sales representatives have taken unauthorized actions, such as offering discounts of up to 40%, in order to attract potential new customers. The client is investing heavily in the installation of smart electricity meters for its customers. However, due to a supply-chain issue where smart electricity meters cannot be shipped from China, there have been delays in the installation process, resulting in a negative impact on customer satisfaction.

Required: Explain the impact of the above issues on: (1) Your assessment of Super Powers inherent risk and control risk with explanations (4 marks). (2) Assume that when you have completed your planning that your overall assessment of both Inherent Risk and Control Risk was high. State the appropriate level of detection risk and explain the impact this has on the audit strategy (2 marks)