You are the engagement partner of Go Get It, Chartered Accountants, a medium-sized firm. You recently acquired a new client, Miles Bhd (Miles), an automobile manufacturer in Malaysia. The initial assessment of the control risk was assessed as low. The interim audit was completed on 30 June 2020. During the review of the outstanding matters raised during the final audit, you note that the CEO, Mr Clean, has invested RM6 million in constructing a research facility to explore research on electric and fuel cell vehicles to advocate sustainability practices within the organisation. The RM6 million cost was capitalised as 'assets in construction' in the Statement of Financial Position for the year ended 31 December 2020.  Due to heavy rains, the suppliers' invoices together with the details of the timesheets relating to the direct labour costs of RM 2.5 million were destroyed by flooding at the facility on 1 July 2020. Miles research facility is located in an area prone to heavy monsoon rains, and that the profit before tax was RM $4.0 million for the year ended 31 December 2020.

Required 

(a) Explain why the auditor will undertake substantive procedures to address the concern by the engagement partner regarding the loss of suppliers' invoices and timesheets. 

(b) Design eight (8) substantive procedures that will be undertaken to address the concern by the engagement partner regarding the loss of suppliers' invoices and timesheets.