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B4 Modern medical equipment company is Manufacturer and supplier of the medical equipment's for poly clinics and hospitals in Gulf region. You are appointed as an auditor supervisor by your company to do the audit of modern medical company for the year 2019. The following matters have been brought to your attention: Purchases For the past 5 years Modern medical equipment company is implemented plan to manufacture the medical equipment's in Oman and supply to other parts of the gulf region. In the year 2019 the company achieved OMR 50 million sales, in that 60% of the goods manufactured and 40% is imported from different of the world. Recently company director has observed that cost of production is increased by 25% compare to the previous year. The increased cost of goods sold effected largely on the net profit. The company directors have taken the issue very serious and they have doubt on the purchases of raw material. Bank Reconciliation While conducting the audit of cash book and bank statement balances of Modern medical equipment company, the auditor found there is a mismatch between the cash balance between bank balances, because of not maintain the proper ledger of bank account, many cheques are issued but not presented to bank by the suppliers and cheques issued but not recorded in the ledger. Required: 1. As an auditor, Explain the substantive procedures you would perform to obtain audit evidence in relation to the above matters (10 Marks) (Ctrl)