Would you be able to give me answer to this: You are planning the audit of Outdoor Toys Inc. (OTI), a company that manufactures playground and outdoor toys. The equipment is manufactured in Windsor, Ontario, and the company has three distribution centres located across Canada. The CFO has provided you with a data file of the finished goods inventory. The file contains the following information: Item number Quantity on hand Unit cost Extended cost Current Selling price Product line code Number of units sold year to date Date of last sale Number of items returned year-to-date Required Describe five substantive auditing procedures that you may consider performing with generalized audit software (GAS), using the information in the data file outlined above. The substantive auditing procedures described may indicate that the reports should be printed out for follow-up with subsequent manual procedures. Indicate whether a subsequent manual follow-up procedure is necessary. If a manual procedure is necessary, provide a description of it. For each substantive audit procedure, provide the audit assertion tested. Use the following table to complete your solution: Substantive audit procedure using GAS [Part (a)] Description of subsequent manual follow-up, if required [Part (b)] Related assertion being tested [Part (c)]