This isn’t something you are going to be asked in AAA. Students would rather be wasting their time preparing to sit exams in auditing for professional bodies such as ACCA if it were otherwise.
If this is a coursework assignment or you are asking out of interest you can research on the internet or ask students on the AA (student) forum but it is not relevant for me to discuss as an AAA tutor helping students to prepare for ACCA AAA exams.