You are the auditor performing an external audit to Good Co. It manufactures carpets and sells to a range of wholesalers on credit. You have been sent the following extract from the draft balance sheet (in $). Budget Actual Fixed assets 1812,000 1468,000 Account receivable 4,536,000 3,904,000 Cash at bank -- 216,000 Account payable 3,868,000 3,776,000 Bank overdraft 18,000 --- From the conversion with the finance director, you found that a major new customer included in the budget went bankrupt during the year. Required: Identify the potential risks for the audit of Good Co. and provide your justifications