Question 1 (15 marks) Part 1A Kay Wong is a junior accountant of ACY Limited. Kay is responsible for performing physical inventory count in the warehouse at each month-end date and comparing the counting result with the accounting record on book. Based on the inventory count result, Kay is then required to inform the accounting supervisor whether the book record is consistent with the inventory count result or not. In the month of February 2021, this was a busy season for Kay. On 28 February 2021, Kay did not visit the warehouse for inventory count. Instead, Kay reported to the accounting supervisor that: "An inventory count has been performed on 28 February 2021. No difference is noted between the actual count results and the book record of inventory." Required: Identify and explain the ethical principle violated by Kay Wong. (6 marks)