The following notes were taken by the audit manager during a planning meeting with the finance director of Hawk. In October the financial controller of Hawk was dismissed. He had been employed by the company for over 20 years, and he has threatened to sue the company for unfair dismissal. The role of financial controller has not yet been filled and so his tasks have been shared between the existing finance department team. In addition, the purchase ledger supervisor left in August and a replacement has only been appointed in the last week. As part of the planning process you intend to perform an analytical review of the year to date financial statements. Which of the following are appropriate audit responses to the increased audit risks created by the finance team being allocated the work of the financial controller?