You are an audit manager at Integrity Audits Your team has been engaged to conduct an annual audit for Fast Track Logistics, a company providing international shipping solutions During your preliminary review of Fastrack's financial statements, you encounter several areas of concern 1,Their accounts receivable has significantly increased due to exterided credit terms given to a few large client 2,ILA substantial part of their revenue comes from a single client who is currently facing financial difficulties 3,They recently purchased a fleet of delivery trucks on a lease, but the timing (right at the end of the fiscal year) and the terms of the lease agreement are complex. 4,There are significant year-end adjustments to their fuel expense account, which the CFO attributes to volatile fuel prices and currency exchange rates. The CFO of Fast Track, Mr. Mark Swift, assures you that these are all valid transactions and changes due to business strategies and external factors. A. Based on the information provided and your understanding of Fast Track's operations, which audit assertions could potentially be at risk? Explain your reasoning, B. Propose specific audit procedures that your team would perform to address these risks and ensure the validity of these assertions.