You are an audit manager of David and Goliath Accounting Firm (DG) and obtained the Client Evaluation (Client Acceptance and Continuance) documentation of Food Plus Pty Ltd (FPPL), a large private proprietary company that operates a small chain of convenience stores. You are currently reviewing the 2018 audit working papers and note that the assurance services senior have documented a situation that may lead to a breach of audit independence for your audit firm. The audit team has noted that DG has put forward a proposal to FPPL to provide consulting services. The CFO of FPPL has told the audit team that if they do not remove comments in the audit summary review memorandum to be provided to the audit committee about a weakness in the revenue and receivables process, he will not award DG the consulting work. The audit manager has concluded that the key threat to independence in the situation is advocacy. required: List the procedure that should be adopted in the physical inventory count. 2. identify the weakness at least 5 in the stock procedure above and identify how they could be improved?