1. 50-mark (a) Business risk (b) ROMM (c) Audit procedures for government grant (d) Ethics
2. (a) Matters to be considered when accepting new clients and in DD review. (b) Audit procedures for CF (c) Ethics about overdue fee and conflict of interest
3. (a) (i) Evaluate matters in Group FS , what additional information for the matters: simply focusing on the brand name (IA in SoFP) of a subsidiary. (i) Audit evidence for brand name (b) Audit opinion