You are the manager responsible for the audit of Vero & Eve Co Ltd, a manufacturing company with a year ending, 31st December 2017. The audit work has been completed and reviewed and you are due to issue the auditor's report in three days. The draft audit opinion is unmodified. The financial statements show revenue for the year ended 31st December 2017 of GH 15 million, net profit of GH 3 million, and total assets at the year-end are GH 80 million. The finance director of Vero & Eve Co Ltd telephoned you this morning to tell you about the announcement yesterday, of a significant restructuring of Vero & Eve Co Ltd, which will take place over the next six months. The restructuring will involve the closure of a factory, and its relocation to another part of the country. There will be some redundancies and the estimated cost of closure is GH 250,000. The financial statements have not been amended in respect of this matter. Required In respect of the announcement of the restructuring: (i) Comment on the financial reporting implications, and advise the further audit procedures to be performed. Recommend the actions to be taken by the auditor if the financial statements are not amended