You are the audit manager of CAPM & Co., a local firm of Chartered Accountants located in Lapaz in the Greater Accra Region. You are currently reviewing the audit files for several of your clients for which the audit fieldwork is complete. The Audit Senior has raised the following issues: (a) African Designs Co. Ltd (ADCL): ADCLs year end is 30th September, however, subsequent to the year end the companys sales ledger has been corrupted by a