You are an auditor assigned to the engagement client Nevermore Pty Lid (Nevermore). Donovan is a CFO at Nevermore. This year. analyst forecasts show that Nevermore's profit would reach a new height 30 earnings per share; however. the 9-month actual financial statements shov At Nevermore's profit is currently at $28 earnings per share. You interview Donovan and he informs you that normally a high volume of sales transactions would occur in the last three months. He was confident that Nevermore's profit would meet the analyst forecasts because Nevermore focused on profits maximisation (i.e., stock price and earnings per share were the highest priority). You are planning the audit of Nevermore. Today is 31 March 2023 and the fiscal year end date is 30 June 2023. Use fraud triangle to analyse why Donovan may commit fraud. (4.5 marks) Question B As you perform the audit of accounts payable for Weathervane Company, you find that Weathervane relies on two major suppliers. This year, one of the major suppliers goes bankrupt because of mismanagement. While Tyler, the CFO of Weathervane, has a concern on shortages on certain products, he believes that Weathervane would not be significantly impacted. He believes that Weathervane would still be able to sell an unprofitable segment to other firms. (i) Explain the impact on the financial report when a going concern assumption is not met. (ii) Identify one indicator of Weathervane's going concern risk. (1.5 marks)