Part A}. MNM Pty Ltd: one of the access major accounts payable, HON llo our professional opinion on the independent situations of the following clients: HON has supplied to MNM have been deemed faulty and have had to be returned in Chain with a receipt sending out invoices for goods it has delivered. Also discuss quality control problem at HON a large number of goods that a request for credit. Required: List ONE key audit assertions at risk for account payable assessed outline ONE audit procedures you would perform in order to gather sufcient appropriate audit evidence for the assessment. {5 marks). (As a guide, your answer should be minimum of 4 rows to adequately address the question). Part B). Explain two controls related to the occurrence assertion for sales and indicate the test of controls that the auditor would undertake to test their effectiveness. [5 marks] (As a guide, your answer should be minimum of 4 rows to adequately address the question}