The following questions concern the substantive tests.

Required:

1. a)Explain the auditor's responsibilities in respect of attending physical inventory counts and what the auditor needs to do if they are unable to do so, due to Covid-19.

1. b)For the following accounts, discuss and compare the audit objectives (assertions) that auditors would normally pay more attention to, and propose the appropriate audit procedures that can be used by the auditor.

1)Purchase and accounts payable

2)Sales and accounts receivable