You are on the audit of a new client, Adana Ltd. The company specialises in the design and construction of various types of buildings. Adana Lid offers its customers a five-year building warranty which covers any construction defects. quality of its buildings. management accounts show R35.7 million inventory of completed buildings. A Year-end inventory count will be performed on 30 November at all 30 building sites. There are not enough audit staff to attend all these counts. Reguired: Using the information provided, describe five audit risks