You are the senior auditor reviewing the audit working papers of XYZ Company Limited (XYZ) prepared by one of your audit assistants. During your review you note the following situations: A. A number of the accounts receivable confirmation responses had been faxed to the client's premises. You note that there were no adjustments to the debtor balances on the faxed confirmations whereas there were a number of adjustments made to the balances on the other responses received. There is no further testing of the debtor balances. The assistant auditor concluded that accounts receivable account is not materially misstated. B. The client held its annual stocktake on 30 June, the last day of its financial reporting period. The audit assistant's inventory count sheets showed that the counts per the audit agreed with the client records. The items counted were selected from the floor. The audit assistant concludes that adequate evidence has been collected and that inventory has not been materially misstated. C. The audit assistant sighted a sample of property, plant and equipment items for the purpose of verifying additions during the year. The work papers indicate that the audit assistant was unable to sight three of the delivery vans purchased during the year because these vehicles were kept at another branch. The audit assistant notes that the vehicles constitute less than 5 per cent of the value of the sample selected and no further testing is required. Required: For each situation described above, explain what queries or comments you would raise with your audit assistant? Where applicable, your answer should indicate any additional work that may need to be carried out