Question 2 (8 marks) You are the auditor of Brand Boy Lid (BB). BB manufactures mini hi-fi systems. BB's draft financial information for the year to 30 June 2021 is as follows: 2021 2020 Draft Actual $000s $000s Revenue 5 267 4 122 Cost of sales (2 519) (2 290) Gross profit 2 748 1 832 Operating expenses (1 718) (958) Profit before interest and tax 1 030 874 Cash 527 Trade receivables 931 587 Inventory 481 366 Bank overdraft 206 Trade payables 366 275 Required: Based on above information identify four (4) audit risks which would impact on the audit of BB. You also need to include the account and assertion most affected by the risks identified