(B) Digwell Mining Company operates in the Nkawkaw Community of the Eastern Region as a Sand Wining Company. The youth o

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(B) Digwell Mining Company operates in the Nkawkaw Community of
the Eastern Region as a Sand Wining Company. The youth of the area
had been opposing the activities of the company of late. Dr.
Digtempo Bush, the Managing Director of Digwell Mining Company
approached DelMax & Associates, a Chartered Accounting firm to
accept an attest engagement to examine and report on the
environmental issues of Digwell Mining Company Ltd. for the year
ended 31st December, 2021.
Required:
(i) Evaluate the environmental issues that may lead to the risk
of misstatements in the Financial Statements.
(ii) Recommend the actions and the audit procedures that DelMax
& Associates should undertake when they realize that Digwell
Mining Company Ltd. has environmental issues that may affect the
Financial Statements.