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7.21 EASY Consider the following independent situations, each of which applies to an audit of a client Page 311 for the year ending 30 June 2018. (a) MPO Ltd is a large machinery manufacturer that uses business-to-business e-commerce to transmit purchase orders to its many suppliers. Each supplier electronically transmits an invoice, which is credited directly to the accounts payable file. The goods usually take one or two weeks to arrive. Once they have been received, a goods received note is raised by MPO and matched with the supplier's invoice, and payment is authorised. (b) Spiral Lid's credit officer, whose prime responsibility was setting and reviewing customers' credit limits, retired during the year. The position has remained unfilled for six months, as no suitably qualified and experienced replacement has yet been found. (c) Kent Lid failed to discover an employee fraud on a timely basis because bank reconciliations were not being done each month. REQUIRED For each of the above situations, explain the impact on control risk and the key account and assertion affected. LO 7.4