$1.$ With reference to the prior year deficiencies in internal control:

Discuss the ethical threats to fundamental principles that are applicable to the predecessor auditor.

$2.$ With reference to the prior year deficiencies in internal control:

Assuming you were the predecessor auditor, provide two recommendations to strengthen the general IT and application controls at Afri$-$Elec, based on the deficiencies identified.

$3.$ With reference to the inventory business process:

Describe the substantive procedures to test the accuracy, valuation and allocation of inventory as at $30$ June $2025.$

Communication mark $-$ appropriate style

$4.$ With reference to the extract of minutes of directors meeting held and finalisation of the audit:

$4\mathrm{.}1$ Describe the substantive procedures that you would perform on management's plan to mitigate the uncertainty regarding the company's ability to continue operating as a going concern for the year ended $30$ June $2025.$

$4\mathrm{.}2$ Discuss your considerations of the use of the going concern assumption on the financial statements and audit report for the year$-$ended $30$ June $2025.$