You are the audit manager in a frim of Accountants and Auditors. You have been asked to plan to audit of 'KituKizito' a charitable organization for the year ended 31st December 2022 . It is the first tie your audit firm has audited the charitable organization which has never been audited before. The trustees have expressed interest in receiving a 'value added' audit and are particularly interested in business advice, especially in the area of internal controls. KituKizito is a registered charitable organization that raises money for projects of building wells in Tanzania through musical entertainment in the country. The organization consists of volunteers who travel around the country, putting on variety of shows of music and dance, the proceeds of which are put towards building the wells. The main show is Kizungumkuti dance production, acting out the difficulties many people face when they are not near a clean water supply. The administrative offices of KituKizito are located in Dodoma Town. It owns a house, donated by legacy in the past, where the administration is carried out and where the volunteers stay during off periods. A large proportion of KituKizito's income comes from seats sold which are taken by the theatre at which they are performing. The theatre usually waive their standard terms for use of the premises egacy in the past, where the administration is carried out and where the volunteers stay during off periods. A large proportion of KituKizito's income comes from seats sold which are taken by the theatre at which they are performing. The theatre usually waive their standard terms for use of the premises and merely take a 10% commission on ticket receipts to cover electricity and water and other such expenses. Income usually comes in after every booking in the form of a lump sum cheques from he theatre, together with a breakdown of takings and commission. KituKizito also receives lonations towards its work. These come from a variety of sources. - Cash donations from baskets passed around at the interval of each performance - Cash donations on occasion (rare) when the team do street performance - Cash donations made over the phone by interested donors The charity consist largely of volunteers so they are only paid expenses for their work. The cost of housing the group while they are on the road is borne by the charity. The charity employs and administrator who organizes bookings, handles publicity and co-ordinates all the finances Required - Cash donations from baskets passed around at the interval of each performance - Cash donations on occasion (rare) when the team do street performance - Cash donations made over the phone by interested donors The charity consist largely of volunteers so they are only paid expenses for their work. The cost of housing the group while they are on the road is borne by the charity. The charity employs and administrator who organizes bookings, handles publicity and co-ordinates all the finances Required (a) Discuss the risks arising from the audit of the year ending 31st Dec 2022 (b) Explain the audit procedures you would undertake in respect of cash income in the financial statements (c) Describe some controls over cash which the charity should implement