you and the auditor of Sejahtera sdn.bhd,a company that is responsible for the landscape service for petaling jaya.At the completion of the audit,you had noted in the management letter the following issues:
1.During the course of your examination,we noted that SSB has not establish the policy to establish the allowance for doubtful debts.
2.It is costly to ensure that all duties re adequately segregated.Therefore,we are not surprise to note that the staff of SSB,who processes supplier invoices,also prepares cheques.
3.Consistent with prior years,we identified many instances where some of the inventory balances as per the perpetual inventory record differ with the actual counts.This were not investigated and/or resolve timely by SSB.
Which two of these comments are most likely to indicate the existence of control deficiency over independent check?explain.