Your audit client, C Limited, is a major pharmaceutical manufacturing and distribution company with substantial market share of paracetamol products sold under the company's unique and valuable brand name in Australia and South East Asia. The company has been forced to recall all of its products as a result of extortion threats. A number of customers have been hospitalised after consuming poisoned product purchased prior to the recall. Required: risk 1. Assuming that going concern is not an issue, identify two key asset accounts at risk. 2. For each of the two assets account identified in (1) above: a. Provide a brief explanation as to why the asset account is at risk; b. List the key assertion where audit effort should be concentrated; and c. Describe one substantive test of detail you would perform to gather sufficient appropriate audit evidence in relation to the assertion identified in (b) above