Analyse and explain how the following situation would affect the audit report for the financial year ended on 31 December 2020, assuming you are the audit partner of Coffee Infusion Ltd. Coffee Infusion Ltd runs a caf chain in Queensland. When you are reviewing the companys ability to remain a going concern for the financial year ended 31 December 2020, you note that the fixed- term borrowings totalling $80 million are approaching maturity and Coffee Infusion has not successfully renegotiated any terms of refinancing. However, the shareholders are willing to provide additional funding to the company to provide liquidity. You are satisfied that Coffee Infusion will remain in business. Coffee Infusion has reported the significant uncertainty regarding going concern in a footnote.