You are a Partner in Green & Co$.,$ a firm of Chartered Accountants, with specific responsibility for the quality of audits. Green & Co$.$ was appointed auditor of Cleanup Co$,$ a provider of waste management services, in July $2019.$ You have just visited the audit team at the head office of Cleanup Co$.$ The audit team comprises an audit manager, an audit senior and two audit trainees. Cleanup Co$$s draft accounts for the year ended $30$ June $2019$ show revenue of GH$11\mathrm{.}6$ million $(2018$ GH$8\mathrm{.}1$ million$)$ and total assets of GH$3\mathrm{.}6$ million $(2018$ GH$2\mathrm{.}55$ million$).$ During your visit, a review of the audit working papers revealed the following: i$)$ On the audit planning checklist, the audit senior has crossed through the analytical procedures section and written $$not applicable $$ new client$.$ The audit planning checklist has not been signed off as having been reviewed. ii$)$ The audit manager last visited Cleanup Co$.$ office when the final audit commenced two weeks ago on $1$ August. The audit senior has since completed the audit of tangible non$-$current assets $($including property and service equipment$)$ which amount to GH$600,000$ as at $30$ June $2019(2018$ GH$600,000).$ The audit manager spends most of his time working from Green & Co$$s office and is currently allocated to three other assignments as well as Cleanup Co$$s audit. iii$)$ At $30$ June $2019$ trade receivables amounted to GH$2\mathrm{.}1$ million $(2018$ GH$900,000).$ One of the trainees has just finished sending out requests for direct confirmation of customers$$ balances as at the end of the reporting period. iv$)$ The other trainee has been assigned the audit of the consumable supplies which includes inventory amounting to GH$88,000(2018$ GH$53,000).$ The trainee has carried out tests of controls over the perpetual inventory records and confirmed the $$roll$-$back$$ of a sample of current quantities to book quantities as at the year end. v$)$ The audit manager has noted the following matter for your attention. The financial statements as at $30$ June $2018$ disclosed, as unquantifiable, a contingent liability for pending litigation. However, the audit manager has seen a letter confirming that the matter was settled out of court for GH$450,000$ on $14$ September $2018.$ The auditor$$s report on the financial statements for the year ended $30$ June $2018$ was unmodified and signed on $19$ September $2018.$ The audit manager believes that management of Cleanup Co$.$ is not aware of the error and has not brought it to their attention. Required: Identify and comment on the implications of these findings for Green & Co$$s quality control policies and procedures