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.