You are the audit manager at David \& David CAs, a medium-sized audit firm undertaking the audit for the year ended 30 June 2022 of Super Tech Ltd, an electronic component manufacturer located in Palmerston. During the planning stage of the audit, you discovered that one of Super Tech Ltd's major suppliers went bankrupt olve month ago, causing major product shortages. To overcome the problem, Peter James, the husband of the finance director, Natalie James, provided electronic components to Super Tech Ltd through his private company. There is no formal agreement in place with Peter James. However, the goods are being provided at competitive prices. You are concerned about the electronic components that Peter James' company is supplying because his products are new to the market. You have heard some of Super Tech Ltd's staff complaining that they are of poor quality. The board has informed you that although sales have been strong this year, Super Tech Ltd has suffered significant cash flow problems because a major debtor, Creative Ltd, is experiencing financial difficulties. As a result, Creative Ltd is taking well over 120 days to pay outstanding amounts despite Creative Ltd's terms of trade being paid within 30 days. Creative Ltd makes up 40% of Super Tech Ltd's sales and the board has been reluctant to take any action that might adversely affect those sales. As a result, Super Tech Ltd has had to increase its dependency on its line of credit, and this has caused it to temporarily breach the debt-to-equity ratio required in its loan covenant with Big Bank Ltd. REQUIRED: a. Identify two (2) key account balances at risk of material misstatement. (2 marks) b. For each account balance, identify the key assertion at risk. (2 marks) c. Explain why the account balance and assertion are at risk. (2 marks) d. Describe one (1) substantive test of detail that you would undertake for each account to address the assertion and risk identified. (2 marks) e. Identify and explain two key going concern factors that would place the going concern assumption at risk in relation to Super Tech Ltd's financial report for the year ended 30 June 2022. (2 marks)