practical AP7.3 (LO 2) Moderate Preparing data for ADA Emma Reed, an audit partner at Gung & Ho, CPAs, is auditing a company in the music industry that owns multiple record labels and sells music in North America and Europe. Emma is currently performing ADA as a risk assessment procedure investi gating sales. Emma has asked you, a junior auditor at Gung & Ho, to assist her with the second step of the five-step ADA process. The client maintains two separate sales transaction files-one for North America (NAsales.csv) and one for Europe (EUsales.csv). Required Emma has specifically asked you to create one sales transaction file in a consistent format (data files are available in WileyPLUS). lunin mu