A$.$ Identify and discuss four specific accounts which you would plan to spend more time on during your audit. $$ B$.$ For each specific account, identify the specific assertion$($s$)$ you are most concerned with. Be sure to select assertions appropriately as listing ones that are not relevant will result in a loss of points. $($Note:$$Accuracy is a separate assertion from Valuation which is also separate from Allocation; these are three DIFFERENT assertions.$)$ C$.$ For each account identified,$$clearly$$explain what has led you to spend more time in that area and focus on the assertion$($s$)$ stated. $$ Be sure that your four items are distinct issues $($i$.$e$.,$ if you believe depreciation expense might be wrong, saying that accumulated depreciation is also wrong is not a separate item$).$In addition, although this may be obvious,$$please note that auditors do not specifically audit $$net income$$ since this is not an account.$(16$ pts$)$