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You are the audit intern of Newport & Hall associates and your senior audit manager sought your professional opinion on the independent situations of the following clients. PART A) MNM Pty Ltd: One of the access major accounts payable, HON limited is very slow in sending out invoices for goods it has delivered. Also due to a quality control problem at HON a large number of goods that HON has supplied to MNM have been deemed faulty and have had to be returned to Chain with a request for credit. Required: List ONE key audit assertions at risk for accounts payable or purchases and outline ONE audit procedures you would perform in order to gather sufficient appropriate audit evidence for the assertion identified. (5 marks) (as a guide, your answer should be minimum approximately 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 approximately 4 rows to adequately address the question)