2019MJ Q1 (d),how to approach this kind of question?

It means any implication for the audit - so that could be ethical, quality control, "practice management", an implication for a current audit/completed audit/future audit - whatever is indicated by the information provided. Implication are what need to be considered - actions are then how to respond to the implications. So as you read through the short scenario you need to brainstorm - "what does this mean for the audit/partner/practice"? For example "these chemicals are prohibited" should immediately ring bells - prohibited by what? (presumably law/regulation) - so what are the NOCLAR considerations? ... Then there's a clear suggestion of bribery ... Then, as you have been asked to brief the partner on the e-mail, you can presume this has only recently been received - what does it "say" that is relevant to your current task of planning the audit? Has audit risk/RoMM increased? This is the first mention of use of prohibited chemicals - so unrecorded fines/penalities etc increases RoMM (unrecorded liabilities/undisclosed contingent liabilities). Write 10 well-thought-about sensible and relevant sentences - and you should have no trouble to pass this part of the question.