Sharifah is the loan officer for HSC Bank. The Bank has a loan of RM540,000 outstanding to Maju Jaya Delivery Service, a company specializing in delivering products on behalf of smaller companies. HSC's collateral on the loan consists of 30 delivery vans with an average original cost of RM 50,000. Sharifah is concerned about the collectability of the outstanding loan and whether the vans still exist. She therefore engages Kamal, Chartered Accountant, to count the vans, using registration information held by Maju Jaya Delivery Service. He was engaged because he spends most of his time auditing used automobiles and truck dealership and has extensive specialized knowledge about used automobiles. Sharifah request that Kamal issue a report stating the following: 1. Which of the 30 vans is parked in Maju Jaya Delivery's parking lot on the night of June 30,2020. 2. Whether all of the vans are owned by Maju Jaya Delivery Service. 3. The condition of each van, using the guidelines of poor, good and excellent. 4. The fair market value of each van, using the current" blue book" for van, which states the approximate wholesale prices of all used van models, and using the poor, good, and excellent condition guidelines. Required: (a) Discuss the types of information that Kamal should report to Sharifah. (4 marks) 6) Describe FOUR (4) assertions that Kamal should evaluated. (6 marks) (c) Explain FOUR (4) types of evidence Kamal should accumulate and evaluate. (6 marks) (d) Predict the outcome of the results for the audit. (4 marks) (e) Describe the parts of the audit that would be difficult for Kamal