You are an audit manager at Abdulai Afriyie & Co., a firm of Chartered Accountants. You are currently preparing the audit of Adoma Mining & Jewelries Ltd for the year ended 28th February 2022. Adoma Mining & Jewelries Ltd is a small Mining and Minerals Company which offers an extensive range of services that covers exploration, jewelry production, industrial applications, decommissioning and closure. You reviewed the previous years files for this client and noted the following: