$.$ Lernout & Haus $($L&H$)$ was the world$$s leading provider of speech and language technology products, solutions and services to businesses and individuals worldwide. Both Microsoft and Intel invested millions in L&H$.$ However, accounting scandals and fraud allegations sent the company$$s stock crashing and forced the firm to seek bankruptcy protection in Belgium and the United States. The following selected information pertains to L&H$$s sales and accounts receivable: $$ Consolidated revenue increased $184$ percent from the $2021$ fiscal year to the $2022$ fiscal year. $$ Revenue in South Korea, which has a reputation as a difficult market for foreign companies to enter, increased from $$97,000$ in the first quarter of $2023$ to approximately $$59$ million in the first quarter of $2024.$In the second quarter of $2024,$ sales grew by $104$ percent, but accounts receivable grew by $128$ percent. $$ Average days outstanding increased from $138$ days in $2022$ to $160$ days for the six$-$month period ended June $30,2024.$ Required: a$.$ Based on the above information, which assertion$($s$)$ for sales should the auditor be most concerned with? Why $(5\%)?$ b$.$ Based on the above information, which assertion$($s$)$ for accounts receivable should the auditor be most concerned with? Why $(5\%)?$ c$.$ What audit evidence should the auditor gather to verify the assertion$($s$)$ for sales and accounts receivable? Be specific as to how each type of evidence relates to the assertions you mentioned in parts $($a$)$ and $($b$)$ of this question $(5\%).$