You have been assigned as an Audit Trainee of Regional Audit Firm. The firm specializes in auditing Auto Mechanic Stores like Good Year, Bohn Auto Repair Shop or Fire Stone Stores. Required: Develop an Audit Program to confirm or refute the assertion that a Good Year Store on Lapalco has an inventory of Good Year Tires of $2,000,000 in its 2021 year-end financial statement. The Store has four employees and owner-manager. The employees consist of: a mechanic, storekeeper, Oil changer and tire changer and an Office Assistant to the Manager. a. List the steps you will take in examining the assertion. I b. Why is an audit program necessary for conducting an audit?