Background:

In $2023,$ Amazon customers who renewed their Prime Video memberships were promised an ad$-$free video streaming experience. However, from $29$ January $2024,$ Prime Video customers need to pay an additional monthly charge for an ad$-$free experience. This includes customers who had already paid for their Prime Video memberships, some of whom had paid in advance of this date $($for example, if on an annual billing cycle$).$

Q$.$ Explain one $(1)$ key audit consideration and an appropriate audit response by Amazon$$s auditors in relation to the introduction of the additional cost for ad$-$free streaming on Prime Video for each of the following year end audits:

$($i$)31$ December $2023($assume that these financial statements have not yet been released$).$ Consider adjusting$/$non adjusting event.

$($ii$)31$ December $2024.$