You are a member of the Lalu Supermarket year end audit team for the fiscal year ending March $31,2021.$ Your role is to acquire adequate and acceptable evidence for the Motor Vehicles account, as well as to check if motor vehicles were correctly recorded in the statement of financial position for the year ending March $31,2021.$ You have also been given the register for the vehicle fleet, which includes additions and disposals for the year under consideration. A schedule of the motor vehicles as well as lead schedules of the motor vehicles have been sent to you.

Required:

a$.$ Explain the steps you'll take to verify the motor vehicles' existence, completeness, rights and obligations, and value. $(12$ marks$)$

b$.$ Describe the underlying concept of confidentiality and identify the situations in which mandatory and voluntary information disclosure by the auditor may be appropriate. $(8$ marks$)$