Tropical Cruises is a new client of MMM Partners. Tropical Cruises is a low-cost cruise ship operator, travelling between Canada and the United States. The planning for the first audit is underway. The auditors have become aware that police in two countries are investigating several Tropical Cruises employees for stealing food and other supplies from the ships’ kitchens and selling it at local markets. The police have charged 10 cabin stewards of Tropical Cruises with theft and fraud. 

Required
(a) What account balances are at risk? Explain.
(b) What key assertions for the above accounts are likely to be affected?