I'm looking to get some help with a case for my Audit 442 class. What's required is:

a) Identify 2 key account balances likely to be affected by the above information

b) For each account balance identified, identify and explain the key assertions most at risk

c) For each assertion, identify specific substantive tests of detail that would be responsive to the identified risk

d) Based on background provided, describe all key information required to estimate Shady Oaks' revenue for patients staying in the centre.

Please see attached the full case.

Thank you!